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A consultant inquires about the deadline to apply the 40% reduction for contributions made prior to 2007 following a collective dismissal. The DGT responds that, if the retirement benefit is collected early due to the dismissal, the contingency occurs at the moment the requirements for said collection are met.
Question posed: Available deadline to apply the 40% reduction provided for in the transitional regime.
If the retirement benefit is received early due to collective dismissal, the contingency occurs when the requirements for early collection are met. To apply the 40% reduction on contributions made prior to 2007, the benefit must be received in the fiscal year of the contingency or in the two following years. In this case, as the requirements were met in 2022, the deadline to apply the reduction ends on December 31, 2024.
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