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A query was raised regarding the timeframe for applying the 40% reduction to pension plan payouts following a collective redundancy. The Directorate General of Taxes (DGT) clarified that if early retirement is claimed due to redundancy, the contingency occurs at the moment of employment termination and unemployment.
Cuestión planteada Plazo disponible para aplicar la reducción del 40 por ciento contemplada en el régimen transitorio.
Si se cobra anticipadamente la jubilación por despido colectivo 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 el caso concreto, la contingencia acaeció en 2022, por lo que el plazo para aplicar la reducción finaliza el 31 de diciembre de 2024.
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