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The inquirer asks when the retirement contingency occurs if they collect their pension plan early due to collective redundancy. The DGT responds that, in the case of early collection, the contingency occurs when the requirements for said collection are met, which determines the timeframe for applying the 40% reduction.
Cuestión planteada Fecha en la que se entiende producida la contingencia de jubilación en caso de efectuar el cobro anticipado de la prestación correspondiente a la jubilación y plazo disponible para aplicar la reducción del 40 por ciento contemplada en el régimen transitorio.
La contingencia de jubilación acaece, por regla general, al acceder a la jubilación en la Seguridad Social. No obstante, si se cobra o inicia el cobro anticipado de la prestación, la contingencia se entiende producida en el momento de cumplir los requisitos para ese cobro anticipado, como la extinción de la relación laboral por despido colectivo y el paso a situación legal de desempleo. Esto determina el ejercicio en que acaece la contingencia para el cómputo de los plazos del régimen transitorio.
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