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An individual inquired whether the 40% reduction under the transitional regime could be applied when withdrawing a pension plan due to long-term unemployment. The Directorate-General for Taxes (DGT) ruled that if the withdrawal qualifies as early retirement due to dismissal, the contingency occurred in 2012, meaning the deadline to apply the reduction expired in 2020.
Question posed: Possibility of applying the 40 percent reduction provided for in the transitional regime.
If retirement can be received in advance due to collective dismissal, for tax purposes, the contingency is retirement and not long-term unemployment. To apply the 40% reduction under the transitional regime, the benefit must be received within the timeframes established in the twelfth transitional provision. For contingencies occurring in 2012, the period for applying said regime ended on December 31, 2020.
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