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A participant in a pension plan with contributions made prior to 2007 enquired whether they could apply the 40% reduction following an objective dismissal. The Directorate General for Insurance and Pension Funds (DGT) ruled that, as this constitutes an early retirement payout, the contingency occurs upon the termination of the employment relationship, meaning the deadline to apply the transitional regime has already expired.
Cuestión planteada Posibilidad de 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, la contingencia acaece cuando se cumplen los requisitos para dicho cobro. La reducción del 40% solo es aplicable si la prestación se percibe dentro de los plazos de la disposición transitoria duodécima. En este caso, al cumplirse los requisitos en 2018, el plazo finalizó el 31 de diciembre de 2020.
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