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An inquiry was made regarding the deadline to apply the 40% reduction for contributions made prior to 2007 following a collective redundancy. The Directorate General for Insurance and Pension Funds (DGT) ruled that, when taking early retirement, the contingency occurs once the requirements for redundancy and unemployment 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 el cobro anticipado (extinción de relación laboral por despido colectivo y situación de desempleo). El plazo para aplicar la reducción del 40% se cuenta desde el ejercicio en que acaece dicha contingencia. En el caso de que los requisitos se cumplan en 2022, el plazo para percibir la prestación con la reducción finaliza el 31 de diciembre de 2024.
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