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The inquirer asks when the retirement contingency is deemed to occur for the purpose of applying the 40% reduction to pension plans. The DGT responds that the contingency occurs upon accessing total retirement, unless the collection of partial retirement benefits commences beforehand.
Cuestión planteada A efectos de aplicar la reducción del 40 por ciento prevista en el régimen transitorio, cuándo se considera acaecida la contingencia de jubilación.
La contingencia de jubilación se entiende producida cuando el partícipe accede efectivamente a la jubilación en el régimen de la Seguridad Social. Con carácter general, la contingencia de jubilación acaecida para el régimen transitorio es la de la jubilación total. No obstante, si se cobra o se inicia el cobro de la prestación por jubilación antes de la jubilación total, la contingencia se considera acaecida en el momento de acceder a la jubilación parcial.
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