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The inquirer asks whether the 40% reduction for contributions made prior to 2007 can be applied when collecting a pension plan due to long-term unemployment. The DGT responds that, if the collection is due to early retirement (resulting from collective dismissal), the contingency occurs when the requirements for said collection are met and the period established in the transitional provision must be respected.
Question posed: Possibility of applying the 40 percent reduction provided for in the transitional regime.
If the benefit is received due to early retirement, the contingency occurs when the requirements for said collection are met (such as the termination of the employment relationship due to collective dismissal). To apply the 40% reduction on contributions made until December 31, 2006, the benefit must be received within the period established in the twelfth transitional provision of the LIRPF. If the contingency occurs in 2018, the period for applying this final transitional regime ends on December 31, 2020.
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