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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 benefit is collected early due to the dismissal, the contingency occurs at that moment and the deadline for the reduction expires within the following two fiscal years.
Question posed: Available period to apply the 40 percent reduction provided for in the transitional regime.
If the retirement benefit is received early due to the termination of the employment relationship and unemployment (collective dismissal), 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 this case, as the contingency occurred in 2022, the deadline ends on December 31, 2024.
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