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A query was raised regarding the deadline for applying the 40% reduction under the transitional regime when a pension plan is collected due to unemployment. The DGT ruled that if retirement benefits are collected early following a 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, la contingencia acaece cuando se cumplen los requisitos para dicho cobro, como la extinción de la relación laboral por despido colectivo. El plazo para aplicar la reducción del 40% del régimen transitorio se determina según el ejercicio en que acaece la contingencia. En el caso de un cobro anticipado en 2022, el plazo para aplicar la reducción finalizaría el 31 de diciembre de 2024.
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