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The consultant inquires about the deadline to apply the 40% reduction in a pension plan following a collective dismissal. The DGT responds that, if the benefit is collected early due to dismissal, the contingency is understood to have occurred in the year of the dismissal, which determines the deadline to apply the transitional regime.
Question posed: Available deadline to apply the 40 percent reduction provided for in the transitional regime.
If the retirement benefit is collected early due to the termination of the employment relationship and unemployment (collective dismissal), the contingency occurs when those requirements are met. 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.
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