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A consultant seeks clarification on the expiry date for applying the 40% reduction for contributions made prior to 2007 following a collective redundancy. The Directorate General for Insurance and Pension Funds (DGT) rules that, when taking early retirement, the contingency occurs in the year of dismissal and unemployment.
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 por despido colectivo, la contingencia acaece cuando se cumplen los requisitos para dicho cobro. Para las prestaciones derivadas de contingencias acaecidas a partir de 2007, la reducción del 40% solo puede aplicarse 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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