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A query was raised regarding the timeframe for applying the 40% reduction to a pension plan following a collective redundancy. The Directorate General for Insurance and Pension Funds (DGT) clarified that if retirement benefits are collected early due to redundancy, the contingency occurs at that moment, and the deadline for the reduction is determined by that specific financial year.
Cuestión planteada Plazo para aplicar la reducción del 40% contemplada en el régimen transitorio.
Las prestaciones de planes de pensiones son rendimientos del trabajo. Si se cobra anticipadamente la jubilación por despido colectivo, la contingencia acaece cuando se cumplen los requisitos para dicho cobro. La reducción del 40% sobre aportaciones anteriores a 2007 solo es aplicable si la prestación se percibe en el plazo que marca la disposición transitoria duodécima de la LIRPF.
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