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A taxpayer inquired about the deadline to apply the 40% reduction for contributions made prior to 2007 following a collective redundancy. The Directorate General of Taxes (DGT) ruled that, if early retirement benefits are claimed, the contingency occurs when unemployment requirements are met, setting the deadline for claiming under the transitional regime as 31 December 2024.
Cuestión planteada Plazo para aplicar la reducción del 40 por ciento contemplada en el régimen transitorio.
Si se percibe anticipadamente la prestación de jubilación, la contingencia acaece cuando se cumplen los requisitos para dicho cobro, como la extinción de la relación laboral por despido colectivo y el paso a situación de desempleo. Para aplicar la reducción del 40% sobre aportaciones realizadas hasta 2006, la prestación debe percibirse en el ejercicio del acaecimiento o en los dos siguientes. En el caso de que los requisitos se cumplan el 1 de enero de 2022, el plazo para aplicar el régimen transitorio finaliza el 31 de diciembre de 2024.
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