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A taxpayer has enquired about the deadline for applying the 40% reduction to a pension plan following a collective redundancy. The Directorate General of Taxes (DGT) clarifies that if the benefit is collected early due to redundancy, the contingency occurs at that moment, and the period for applying the transitional regime 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 cobra anticipadamente la prestación de jubilación por extinción de relación laboral y desempleo, la contingencia acaece cuando se cumplen esos requisitos. 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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