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The inquirer asks whether the 40% reduction for contributions made prior to 2007 can be applied following a collective redundancy and subsequently upon retirement. The Directorate General of Taxes (DGT) responds that if early retirement benefits are collected, the contingency occurs at that moment and the right to the reduction is exhausted, meaning it cannot be applied again when accessing standard retirement.
Question posed: Possibility of applying the 40 percent reduction in the event of unemployment resulting from collective redundancy and subsequently, upon accessing retirement.
If the retirement benefit is received in advance due to a collective redundancy, the contingency occurs at the moment the requirements for said advance payment are met. As the transitional regime for the 40% reduction on contributions made prior to 2007 is applied at that time, it may not be applied again to the amounts redeemed in the future upon accessing retirement. The period for applying said reduction depends on the fiscal year in which the contingency occurs.
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