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V2681-23 2 October 2023 · SG de Tributación de las Operaciones Financieras Criterion in force
IRPF · contingencia de jubilación

Deadline for 40% pension plan reduction ends 31 December 2024 if claimed early due to redundancy

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 if retirement benefits are claimed early due to redundancy, the contingency occurs at the moment the requirements for such early payment are met.

The question raised

Available period to apply the 40 percent reduction provided for in the transitional regime.

The DGT's ruling

If the retirement benefit due to collective redundancy and unemployment is received in advance, the contingency occurs when said requirements are met. 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 requirements were met in 2022, the period to apply the reduction ends on December 31, 2024.

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