Skip to content
Back to index
V2009-23 11 July 2023 · SG de Tributación de las Operaciones Financieras Criterion in force
IRPF · contingencia de jubilación

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

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, upon early collection of the retirement benefit due to dismissal, the contingency occurs in the year of the termination of employment.

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. In this case, the contingency is understood to have occurred in 2022. Therefore, the deadline to apply the 40% reduction on contributions made prior to 2007 ends on December 31, 2024.

Email
Contact