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The inquirer asks about the deadline to apply the 40% reduction when withdrawing a pension plan following a collective redundancy. The DGT rules that, as this constitutes an early retirement payment, the contingency occurs upon the termination of the employment relationship, and the deadline to apply the reduction expires on 31 December 2024.
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 cumplen los requisitos para dicho cobro. Para aplicar la reducción del 40% sobre aportaciones anteriores a 2006, la prestación debe percibirse en el ejercicio del acaecimiento o en los dos siguientes. En este caso, al acaecer la contingencia en 2022, el plazo finaliza el 31 de diciembre de 2024.
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