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The inquirer asks whether the redemption of their pension plan following a collective redundancy procedure (ERE) must occur within a specific timeframe to qualify for the 40% Income Tax (IRPF) reduction. The Directorate General for Taxes (DGT) responds that, if the plan allows it, early withdrawal due to redundancy is treated as a retirement contingency, which dictates the applicable timeframe for the reduction.
Cuestión planteada Posibilidad de optar por cualquiera de las dos siguientes modalidades de rescate planteadas. En primer lugar la solicitante desea conocer si el rescate por razón del ERE se tiene que producir en este ejercicio y en los dos siguientes para poder aplicar la reducción del 40% a efectos de IRPF o si en caso de no rescate , se podría rescatar en 2024 y poder así aplicar la reducción del 40%.
Si se percibe anticipadamente la prestación por jubilación debido a un despido colectivo, la contingencia acaece cuando se cumplen los requisitos para dicho cobro. Para aplicar la reducción del 40% sobre aportaciones anteriores a 2007, las prestaciones deben percibirse en el ejercicio del acaecimiento o en los dos siguientes. En este caso, si los requisitos se cumplieron en 2022, el plazo para aplicar la reducción finaliza el 31 de diciembre de 2024.
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