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A taxpayer inquires about the deadline to apply the 40% reduction in a pension plan following a collective redundancy. The DGT responds that, if the benefit is collected through early retirement, the contingency occurs when the requirements for said collection are met.
Question posed: Available period to apply the 40 percent reduction provided for in the transitional regime.
If the early retirement benefit is received, the contingency occurs at the moment the requirements for its early collection are met, such as the termination of the employment relationship due to collective redundancy and the transition to a state of unemployment. In this case, the contingency is understood to have occurred in the fiscal year in which said 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 two following years.
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