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The inquirer asks when the retirement contingency occurs for applying the 40% reduction based on contributions made prior to 2007. The DGT rules that the contingency occurs upon initial retirement or, in cases of active retirement, when the full pension payment is restored.
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 acaece, por regla general, en el momento de acceder a la jubilación inicial según el régimen de la Seguridad Social. Si existe una situación de jubilación activa donde se percibe una cuantía reducida, la contingencia se entenderá producida cuando se restablezca el cobro íntegro de la pensión de la Seguridad Social. Para aplicar la reducción del 40% sobre aportaciones hasta 2006, debe haber transcurrido más de dos años desde la primera aportación y percibirse la prestación en los plazos de la disposición transitoria duodécima.
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