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A consultant wishes to know when the deadline to apply the 40% reduction for contributions made prior to 2007 expires following a collective dismissal. The DGT responds that, if the retirement benefit is collected early due to the dismissal, the contingency occurs in the year of the dismissal and the deadline for the reduction is governed by the twelfth transitional provision.
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 the termination of the employment relationship and unemployment, the contingency occurs when those requirements are met. To apply the 40% reduction on contributions up to 2006, the benefit must be received in the fiscal year of the occurrence or in the two following years. In this case, as the contingency occurred in 2022, the deadline ends on December 31, 2024.
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