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The DGT states that since the event is a premature pension claim, the contingency occurred in 2022, and the 40% reduction period expires on 31 December 2024.
Question raised. Possibility of applying the 40 percent reduction provided for in the transitional regime when redeeming the pension plan in the 2024 fiscal year.
Si se percibe anticipadamente la prestación de jubilación por despido colectivo, la contingencia acaece cuando se cumplen los requisitos para dicho cobro. En este caso, la contingencia ocurrió en 2022 al extinguirse la relación laboral y pasar a desempleo. Por tanto, el plazo para aplicar la reducción del 40% sobre aportaciones anteriores a 2007 finaliza el 31 de diciembre de 2024.
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