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The inquirer asks about the deadline to apply the 40% reduction on contributions made prior to 2007 following a collective redundancy. The DGT rules that if retirement benefits are claimed early due to the redundancy, the contingency occurs at the moment 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 collected early due to collective dismissal, the contingency occurs when the requirements to receive it are met. In this case, as they were met in 2022, the deadline 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 corresponding to contributions made until December 31, 2006.
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