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A person who suffered a collective dismissal wishes to know when the deadline to apply the 40% reduction for contributions made prior to 2007 expires. The DGT responds that, if the collection is early due to the retirement contingency following the dismissal, the contingency occurs in the year of the dismissal and the three-year period to apply the reduction ends in 2024.
Question posed: Available period to apply the 40% reduction provided for in the transitional regime.
If the retirement benefit is collected early due to the termination of the employment relationship (collective dismissal), the contingency occurs when the requirements for said collection are met. To apply the 40% reduction on contributions made up to 2006, the benefit must be received in the fiscal year of the occurrence or in the following two. In this case, as the contingency occurred in 2022, the deadline to apply the transitional regime ends on December 31, 2024.
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