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The inquirer asks about the deadline for applying the 40% reduction to a pension plan following a collective redundancy. The DGT rules that, if early retirement is claimed, the contingency occurs once the requirements for such payment are met.
Question posed: Available period to apply the 40 percent reduction provided for in the transitional regime.
If the retirement benefit is paid in advance, the contingency occurs at the moment the requirements to receive it are met (termination of the employment relationship due to collective redundancy and unemployment status). To apply the 40% reduction on 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 period ends on December 31, 2024.
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