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The inquirer asks about the deadline for applying the 40% reduction to a pension plan following a collective redundancy. The DGT rules that, if early retirement is claimed, the contingency occurs when the requirements for such payment are met.
Cuestión planteada Plazo disponible para aplicar la reducción del 40 por ciento contemplada en el régimen transitorio.
Si se cobra anticipadamente la prestación por jubilación, la contingencia acaece cuando se cumplen los requisitos para percibirla (extinción de relación laboral por despido colectivo y situación de desempleo). En este caso, la contingencia se entiende acaecida en el ejercicio en que se cumplen dichos requisitos. El plazo para aplicar la reducción del 40% sobre aportaciones anteriores a 2007 depende de la fecha de acaecimiento de la contingencia, según la disposición transitoria duodécima de la LIRPF.
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