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A consultant inquires about the deadline to apply the 40% reduction for contributions made prior to 2007 following a collective redundancy. The DGT responds that, if the retirement benefit is collected early due to the redundancy, 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 collected early, the contingency occurs when the requirements to receive it are met (termination of the employment relationship due to collective redundancy and status of unemployment). In this case, the contingency is understood to have occurred in 2022, therefore the deadline to apply the 40% reduction on contributions made prior to 2007 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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