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The inquirer asks about the deadline to apply the 40% reduction to a pension plan following a collective redundancy. The DGT responds that, by receiving early retirement due to redundancy, the contingency occurs in the year of the redundancy, establishing the limit for the reduction.
Question posed: Available period to apply the 40 percent reduction provided for in the transitional regime.
If the retirement benefit is received early following a collective redundancy, the contingency occurs when the requirements for said payment are met. To apply the 40% reduction to contributions made prior to 2007, the benefit must be received in the fiscal year of the occurrence or in the two following years. In this case, as the contingency occurs in 2022, the deadline to apply the reduction ends on December 31, 2024.
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