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A query was raised regarding the deadline for applying the 40% reduction to pension plan withdrawals following a collective redundancy. The Directorate General of Insurance and Pension Funds (DGT) clarified that, when drawing retirement benefits early due to redundancy, the contingency occurs in the year of dismissal, meaning the deadline to apply the reduction expires on 31 December 2024.
Cuestión planteada Plazo disponible para aplicar la reducción del 40 por ciento contemplada en el régimen transitorio.
Si se cobra anticipadamente la prestación de jubilación por despido colectivo, la contingencia acaece cuando se cumplen los requisitos para dicho cobro. Para las contingencias acaecidas en 2022, el régimen transitorio permite aplicar la reducción del 40% sobre las aportaciones realizadas hasta 2006 si la prestación se percibe en el ejercicio del acaecimiento o en los dos siguientes. En este caso, el plazo finaliza el 31 de diciembre de 2024.
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