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An individual who underwent collective redundancy and entered unemployment in 2022 inquired about the deadline to apply the 40% reduction for contributions made prior to 2007. The Directorate General of Taxes (DGT) ruled that, by claiming the benefit early due to redundancy, the contingency occurs in the year of unemployment.
Question posed: Available period to apply the 40 percent reduction provided for in the transitional regime.
If the retirement benefit due to the termination of the employment relationship (collective redundancy) is collected in advance, the contingency occurs when the requirements for said collection are met. In this case, as the requirements were met in 2022, the period to apply the 40% reduction provided for in the twelfth transitional provision expires on December 31, 2024. The reduction applies to the portion of the benefit in the form of a lump sum corresponding to contributions made until December 31, 2006.
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