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The applicant asks when the retirement contingency is deemed to occur for the purpose of applying the 40% reduction for contributions made prior to 2007. The Directorate-General for Insurance and Pension Funds (DGT) responds that the contingency occurs upon accessing initial retirement or, in the case of active retirement, when full pension payments are reinstated.
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.
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