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A taxpayer asks when the deadline to apply the 40% reduction on contributions made prior to 2007 expires following a collective dismissal. The DGT responds that, if the retirement benefit is collected early due to the dismissal, the contingency occurs at the moment 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 received early due to collective dismissal and unemployment, the contingency occurs when such requirements are met. In this case, the contingency is understood to have occurred in 2022, therefore the deadline to apply the 40% reduction on contributions up to 2006 ends on December 31, 2024. The reduction applies to the portion of the benefit received as a lump sum that corresponds to contributions made until December 31, 2006.
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