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The inquirer asks about the timeframe for applying the 40% reduction to pension plans with contributions made prior to 2007 following a collective redundancy. The Directorate General for Insurance and Pension Funds (DGT) responds that, if early retirement benefits are received, 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 extingue la relación laboral por despido colectivo 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, al cumplirse los requisitos en 2022, el plazo para aplicar la reducción finaliza el 31 de diciembre de 2024.
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