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A query was raised regarding the deadline for applying the 40% reduction under the transitional regime when pension plan benefits are collected following a collective redundancy. The Directorate-General for Insurance and Pension Funds (DGT) ruled that if retirement benefits are collected early, the contingency is deemed to have occurred at the moment the employment relationship is terminated.
Cuestión planteada Plazo disponible para aplicar la reducción del 40 por ciento contemplada en el régimen transitorio.
Si se percibe anticipadamente la prestación de jubilación, la contingencia acaece cuando se cumplen los requisitos para dicho cobro (extinción de relación laboral por despido colectivo y situación de desempleo). El plazo para aplicar la reducción del 40% de la disposición transitoria duodécima se cuenta desde ese ejercicio. En el caso de una contingencia en 2022, el plazo para percibir la prestación con reducción finaliza el 31 de diciembre de 2024.
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