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The consultant asks when the deadline to apply the 40% reduction for contributions made prior to 2007 expires following a collective dismissal. The DGT responds that, by collecting retirement early due to the dismissal, the contingency occurs in the year of the dismissal and the three-year period for the transitional regime is counted from that point.
Question posed: Available period to apply the 40 percent reduction provided for in the transitional regime.
If the retirement benefit is collected early due to collective dismissal, the contingency occurs when the requirements for early collection 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 situation of unemployment begins. The deadline to apply the 40% reduction on contributions made prior to 2007 is the fiscal year of the occurrence or the two following years. If the contingency occurred in 2022, the deadline ends on December 31, 2024.
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