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El consultante pregunta cuándo se considera acaecida la contingencia de jubilación para aplicar la reducción del 40% en un plan de previsión asegurado, dado que su pensión está suspendida por incompatibilidad laboral. La DGT responde que, si el cobro de la pensión está suspendido, la contingencia de jubilación acaece en el momento en que se restablezca el percibo de la pensión de la Seguridad Social.
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