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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 redundancy. The DGT rules that, as retirement is being claimed early due to redundancy, the contingency occurs in the year of the dismissal, and the three-year period is calculated from that date.
Question raised: Period available to apply the 40 percent reduction provided for in the transitional regime.
If the retirement benefit is collected in advance following a collective redundancy, the contingency occurs when the requirements for early collection are met. In this case, the contingency is understood to have occurred in 2022. Therefore, the period for applying the 40 percent reduction on contributions made prior to 2007 expires on December 31, 2024.
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