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A query was raised regarding the deadline to apply the 40% reduction for contributions made prior to 2007 following a collective redundancy. The Directorate General for Insurance and Pension Funds (DGT) clarified that if retirement benefits are collected early due to redundancy, the contingency occurs when the requirements for such early collection 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 de jubilación, la contingencia acaece cuando se cumplen los requisitos para percibirla (extinción de relación laboral por despido colectivo y situación de desempleo). Para aplicar la reducción del 40% sobre aportaciones anteriores a 2007, la prestación debe percibirse en el ejercicio del acaecimiento o en los dos siguientes. En este caso, al acaecer la contingencia en 2022, el plazo finaliza el 31 de diciembre de 2024.
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