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A query was made regarding when the retirement contingency is considered to have occurred for the purpose of applying the 40% reduction in pension plans. The Directorate-General for Security (DGT) responds that, as a general rule, the contingency occurs upon reaching full retirement, unless the collection of benefits begins under a partial retirement arrangement.
Cuestión planteada Si percibe la prestación del plan de pensiones en forma de capital y 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 total. No obstante, si antes de la jubilación total se cobra o se inicia el cobro de la prestación por jubilación, la contingencia se considera acaecida en el momento de acceder a la jubilación parcial. Esto determina el plazo para aplicar la reducción del 40% del régimen transitorio.
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