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A taxpayer inquired whether the 40% reduction could be applied to benefits from a long-term unemployment pension plan. The Directorate General of Taxes (DGT) ruled that, if the collection is made as early retirement, the contingency occurs when the requirements for such collection are met, rather than when the funds are actually received.
Question posed: Possibility of applying the 40 percent reduction.
If the retirement benefit is received in advance, the contingency occurs when the requirements for said payment are met (termination of the employment relationship and legal unemployment). To apply the 40% reduction on contributions made prior to 2007, the benefit must be received within the timeframes established in the twelfth transitional provision. If the contingency occurred in 2016, the period for applying the reduction expired on December 31, 2018.
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