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The inquirer asks about the deadline to apply the 40% reduction for contributions made prior to 2007 following a collective redundancy. The DGT rules that, in the case of early retirement, the contingency occurs when the requirements for such withdrawal are met.
Question posed: Available period to apply the 40 percent reduction provided for in the transitional regime.
If the retirement benefit is collected 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). The period for applying the 40 percent reduction on contributions made prior to 2007 is the tax year in which the contingency occurs or the two following years. In this case, as the contingency occurs in 2022, the period ends on December 31, 2024.
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