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A taxpayer inquired about the deadline to apply the 40% reduction to pension plan contributions made before 2007 following a collective redundancy. The Directorate General for Taxes (DGT) clarified that, when retirement is claimed early due to redundancy, the contingency occurs in the year of the dismissal, and the period to apply the reduction expires two tax years later.
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 aplicar la reducción del 40% sobre aportaciones anteriores a 2007, la prestación debe percibirse en el ejercicio de la contingencia o en los dos siguientes. En este caso, al producirse la contingencia en 2022, el plazo para aplicar la reducción finaliza el 31 de diciembre de 2024.
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