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The inquirer asks about the deadline to apply the 40% reduction when redeeming a pension plan following a collective redundancy. The Directorate-General for Taxes (DGT) responds that if the benefit is redeemed early due to the termination of the employment relationship, the contingency occurs at that moment, and the deadline for applying the transitional regime is calculated from that financial year.
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 el cobro anticipado. En este caso, la contingencia se entiende acaecida en el ejercicio en que se extingue la relación laboral y se pasa a situación de desempleo. El plazo para aplicar la reducción del 40% sobre aportaciones anteriores a 2007 es el ejercicio del acaecimiento o los dos siguientes. Para una contingencia en 2022, el plazo finaliza el 31 de diciembre de 2024.
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