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A query was raised regarding the timeframe for applying the 40% reduction to a pension plan following a collective redundancy. The Directorate General for Insurance and Pension Funds (DGT) clarified that, if early retirement benefits are received, the contingency occurs once the requirements for such benefits are met.
Cuestión planteada Plazo disponible para aplicar la reducción del 40 por ciento contemplada en el régimen transitorio.
Si se cobra anticipadamente la prestación por jubilación, la contingencia acaece en el momento de cumplir los requisitos para percibirla, como la extinción de la relación laboral por despido colectivo y el paso a situación de desempleo. En este caso, la contingencia se entiende acaecida en el ejercicio en que se cumplen dichos requisitos. El plazo para aplicar la reducción del 40% sobre aportaciones anteriores a 2007 termina en los dos ejercicios siguientes al del acaecimiento de la contingencia.
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