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A taxpayer with contributions made prior to 2007 wishes to know when the deadline to apply the 40% reduction expires following a collective redundancy. The DGT responds that, upon collecting the benefit due to 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 retirement benefit is collected early, 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. The deadline to apply the 40% reduction on contributions made prior to 2007 ends in the two fiscal years following that of the occurrence of the contingency.
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