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The inquirer asks about the deadline to apply the 40% reduction when redeeming a pension plan following a collective redundancy. The DGT responds that, if the payment is due to early retirement, the contingency occurs when the requirements for early payment are met.
Question posed: Available period to apply the 40 percent reduction provided for in the transitional regime.
If the retirement benefit is received early following a collective redundancy, the contingency occurs at the moment the employment relationship is terminated and the individual enters a state of unemployment. To apply the 40% reduction on contributions made up to 2006, the benefit must be received in the fiscal year of the occurrence or in the two following years. In this case, as the contingency occurred in 2021, the deadline to apply the transitional regime expires on December 31, 2023.
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