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The inquirer asks about the deadline for applying the 40% reduction in a pension plan following a collective redundancy. The DGT determines that, if early retirement is collected, the contingency occurs when the requirements for said collection are met.
Question posed: Available deadline to apply the 40 percent reduction provided for in the transitional regime.
Benefits from pension plans are considered earned income. If early retirement is collected due to collective redundancy, the contingency occurs when the employment relationship is terminated and the individual enters a state of unemployment. To apply the 40% reduction to contributions made prior to 2007, the benefit must be received in the tax year of the occurrence or in the two following years. In this case, as the contingency occurs in 2022, the deadline ends on December 31, 2024.
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