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The inquirer asks about the deadline for applying the 40% reduction to a pension plan following a dismissal. The DGT rules that, if early retirement is claimed due to dismissal, the contingency occurs when the employment relationship is terminated and the individual enters unemployment.
Cuestión planteada Plazo para aplicar la reducción del 40 por ciento contemplada en el régimen transitorio.
Las prestaciones de planes de pensiones son rendimientos del trabajo. Si se percibe anticipadamente la jubilación por despido colectivo, la contingencia acaece cuando se extingue la relación laboral y se pasa a situación legal de desempleo. Para aplicar la reducción del 40% sobre aportaciones anteriores a 2007, la prestación debe percibirse en el ejercicio del acaecimiento o en los dos siguientes. En este caso, si la contingencia fue el 31 de diciembre de 2021, el plazo finaliza el 31 de diciembre de 2023.
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