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V2006-23 11 July 2023 · SG de Tributación de las Operaciones Financieras Criterion in force
IRPF · contingencia de jubilación

The deadline to apply the 40% reduction to pension plans ends on December 31, 2024, if collected early due to dismissal

An individual who has undergone a collective dismissal wishes to know when the deadline expires to apply the 40% reduction for contributions made prior to 2007. The DGT responds that, if the benefit is collected early due to dismissal, the contingency occurs at that moment and the deadline for the reduction expires within the following two fiscal years.

The question raised

Question posed: Available period to apply the 40 percent reduction provided for in the transitional regime.

The DGT's ruling

If the retirement benefit is collected early due to the termination of the employment relationship and unemployment, the contingency occurs when those requirements are met. To apply the 40% reduction on contributions made prior to 2007, the benefit must be received in the fiscal year of the occurrence or in the following two. In the case of a dismissal and unemployment in 2022, the deadline to apply the transitional regime ends on December 31, 2024.

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