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The inquirer asks when the retirement contingency is deemed to have occurred for the purpose of applying the 40% reduction to pension plans with contributions made prior to 2007, following a period of active retirement. The DGT responds that, as a general rule, the contingency occurs upon initial retirement, unless the benefit is not collected until the active retirement period ends.
Cuestión planteada A efectos de aplicar la reducción del 40 por ciento contemplada en el régimen transitorio, cuándo se consid
La contingencia de jubilación acaece, por regla general, en el momento de acceder a la jubilación inicial. No obstante, si no se inicia el cobro de la prestación del plan de pensiones mientras dure la jubilación activa, la contingencia se entenderá que acaece cuando se restablezca el cobro íntegro de la pensión de la Seguridad Social. Esto es relevante para cumplir los plazos de percepción de la prestación exigidos por la disposición transitoria duodécima de la LIRPF.
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