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The inquirer asks when the deadline to apply the 40% reduction for contributions made prior to 2007 expires following a collective dismissal. The DGT responds that, if the retirement benefit is collected early due to 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 said requirements are met. In this case, as they were met in 2022, the contingency is understood to have occurred in that fiscal year. Therefore, the deadline to apply the 40% reduction on contributions made prior to 2007 ends on December 31, 2024.
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