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The inquirer asks about the deadline to apply the 40% reduction to a pension plan following a collective redundancy. The DGT rules that, when taking early retirement, the contingency occurs once the requirements for such payment are met.
Question posed: Available period to apply the 40 percent reduction provided for in the transitional regime.
If the retirement benefit is paid in advance, the contingency occurs at the moment the requirements to receive it are met (termination of the employment relationship due to collective redundancy and unemployment status). In this case, the contingency is understood to have occurred in 2022, therefore the period to apply the 40% reduction on contributions made prior to 2007 ends on December 31, 2024. The reduction applies to the portion of the benefit received as a lump sum that corresponds to contributions made up to December 31, 2006.
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