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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) clarified that, when receiving early retirement benefits due to redundancy, the contingency occurs in the year of dismissal, and the period to apply the reduction expires within the following two tax years.
Cuestión planteada Plazo disponible para aplicar la reducción del 40 por ciento contemplada en el régimen transitorio
Si se percibe anticipadamente la prestación de 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 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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