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A query was made regarding the deadline for applying the 40% reduction under the transitional regime for long-term unemployment pension plans. The DGT ruled that, if retirement is claimed early due to collective redundancy, the contingency occurs when the requirements for such payment are met.
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 su cobro anticipado, como la extinción de la relación laboral por despido colectivo. El plazo para aplicar la reducción del 40% sobre aportaciones anteriores a 2007 depende del ejercicio en que acaece dicha contingencia. En el caso de una contingencia en 2022, el plazo para aplicar el régimen transitorio finaliza el 31 de diciembre de 2024.
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