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The inquirer asks whether the 40% reduction can be applied to pension plan benefits received in 2020, having already received others in 2019 relating to contributions made prior to 2007. The DGT rules that, as the employment relationship ended in 2016, the early retirement contingency occurred that year, meaning the deadline to apply the reduction expired in 2018.
Question raised: Possibility of applying the 40 percent reduction to benefits received in 2020 corresponding to contributions made prior to 2007, in the event that in the 2019 fiscal year benefits had been received corresponding to contributions made after December 31, 2006.
If the retirement benefit is collected in advance, the contingency occurs when the requirements for early collection are extinguished (termination of the employment relationship and unemployment). For contingencies occurring in 2016, the period for applying the transitional regime of the 40% reduction ended on December 31, 2018. Therefore, benefits received thereafter cannot benefit from said reduction.
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