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The inquirer asks when the deadline expires to apply the 40% reduction for contributions made prior to 2007 if the pension plan is collected due to unemployment. The DGT rules that, if retirement is claimed early due to collective redundancy, the contingency occurs at that moment, and the deadline for the reduction 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 percibe anticipadamente la prestación de jubilación al extinguirse la relación laboral por despido colectivo, la contingencia acaece en el momento de cumplir los requisitos para dicho cobro. Para aplicar la reducción del 40% sobre aportaciones realizadas hasta 2006, el plazo de aplicación depende del ejercicio en que acaeció la contingencia. En el caso de un cobro en 2022 por estas causas, el plazo para aplicar el régimen transitorio finaliza el 31 de diciembre de 2024.
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