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The inquirer asks about the timeframe for applying the 40% reduction to a pension plan following a collective redundancy. The DGT responds that, if retirement is claimed early due to redundancy, the contingency occurs when the requirements for such payment are met.
Question posed: Available timeframe to apply the 40 percent reduction provided for in the transitional regime.
Pension plan benefits are considered earned income. If retirement is claimed early due to collective redundancy, the contingency occurs when the employment relationship is terminated and the individual enters a state of unemployment. To apply the 40% reduction to contributions made prior to 2007, the benefit must be received in the tax year of the occurrence or in the two following years. In this case, as the contingency occurs in 2022, the period ends on December 31, 2024.
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