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An individual who suffered collective redundancy in 2021 and is currently unemployed sought clarification on whether the 40% reduction for contributions made prior to 2007 can be applied. The Directorate General for Insurance and Pension Funds (DGT) ruled that, if the pension plan allows for early retirement payments, the contingency occurs when the requirements for such payment are met (in this case, 2022), and the deadline to apply the reduction expires on 31 December 2024.
Cuestión planteada Posibilidad para aplicar la reducción del 40 por ciento contemplada en el régimen transitorio
Si es posible percibir anticipadamente la prestación por jubilación, la contingencia acaece en el momento de cumplirse los requisitos para dicho cobro anticipado. Para aplicar la reducción del 40% por aportaciones realizadas hasta 2006, la prestación debe percibirse en el plazo establecido en la disposición transitoria duodécima de la LIRPF. En el caso de cobro anticipado por despido colectivo y desempleo, el plazo para aplicar el régimen transitorio finaliza el 31 de diciembre del segundo ejercicio siguiente al que acaeció la contingencia.
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