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A taxpayer inquires about the deadline to apply the 40% reduction to a pension plan following a collective dismissal. The DGT responds that, if the benefit is collected early due to dismissal, the contingency is deemed to have occurred at the moment the requirements for said collection are met.
Question posed: Available period to apply the 40 percent reduction provided for in the transitional regime.
If the retirement benefit is collected early due to collective dismissal and unemployment, the contingency occurs when said requirements are met. For contingencies occurring in 2022, the transitional regime and the 40% reduction may only be applied to benefits received until December 31, 2024. The reduction applies to the lump-sum portion of the benefit corresponding to contributions made until December 31, 2006.
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