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The inquirer asks when the contingency of a pension plan occurs following a collective redundancy to apply the 40% reduction. The DGT rules that if retirement benefits are collected early, the contingency occurs once the requirements for such collection are met.
Cuestión planteada Determinación del momento del acaecimiento de la contingencia y plazo para aplicar la reducción del 40%.
Si se cobra anticipadamente la prestación de jubilación, la contingencia acaece en el momento de cumplir los requisitos para percibirla, como la extinción de la relación laboral por despido colectivo y el paso a situación de desempleo. Para aplicar la reducción del 40% sobre aportaciones anteriores a 2007, la contingencia debe determinarse según este momento. El plazo para aplicar el régimen transitorio depende del ejercicio en que se entienda acaecida la contingencia.
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