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A participant in an occupational pension scheme with contributions made prior to 2007 seeks clarification on the deadline to apply the 40% tax reduction following their dismissal. The Directorate-General for Taxes (DGT) clarifies that, if the payout is due to early retirement, the contingency occurs upon the termination of the employment relationship, and the deadline to apply the reduction expires on 31 December 2023.
Cuestión planteada Plazo para aplicar la reducción del 40 por ciento contemplada en el régimen transitorio.
Si se cobra anticipadamente la prestación de jubilación por despido colectivo, la contingencia acaece en el momento de extinguirse la relación laboral. Para aplicar la reducción del 40% sobre aportaciones realizadas hasta el 31 de diciembre de 2006, la prestación debe percibirse en el ejercicio del acaecimiento o en los dos siguientes. En este caso, al producirse la contingencia el 31 de diciembre de 2021, el plazo para aplicar el régimen transitorio finaliza el 31 de diciembre de 2023.
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