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A taxpayer inquired about the deadline to apply the 40% reduction for contributions made prior to 2007 following a collective redundancy. The Directorate General of Taxes (DGT) ruled that, when claiming early retirement due to redundancy, the contingency occurs at the moment of employment termination and unemployment.
Question posed: Available period to apply the 40 percent reduction provided for in the transitional regime.
If the retirement benefit due to collective redundancy is received in advance, the contingency occurs when the requirements for said payment are met. In this case, the contingency is understood to have occurred in the fiscal year in which the employment relationship is terminated and the individual enters a state of unemployment. The period for applying the 40 percent reduction on contributions made prior to 2007 expires in the two fiscal years following that of the occurrence.
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