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The inquirer asks when the contingency is considered to have occurred to apply the 40% reduction to a pension plan following a dismissal. The DGT rules that, if early retirement benefits are collected, the contingency occurs upon the termination of the employment relationship and the transition to unemployment.
Question raised: For the purposes of applying the 40 percent reduction, when is the corresponding contingency considered to have occurred and when does the application period for the transitional regime expire.
If the retirement benefit is received in advance, the contingency occurs when the requirements for said payment are met, that is, upon the termination of the employment relationship and the transition to a legal status of unemployment. To apply the 40% reduction on contributions made prior to 2007, the benefit must be received within the period established in the twelfth transitional provision. In the specific case, if the contingency was due to early retirement following dismissal, the period for applying the transitional regime ended on December 31, 2019.
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