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An individual facing collective redundancy wishes to withdraw their pension plan. The DGT has ruled that if the withdrawal is due to early retirement, 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.
Si se cobra anticipadamente la prestación por jubilación tras un despido colectivo, la contingencia acaece cuando se cumplen los requisitos para el cobro anticipado. 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 acaecer la contingencia en 2022, el plazo finaliza el 31 de diciembre de 2024.
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