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The inquirer asks whether the 40% reduction for contributions made prior to 2007 can be applied when collecting their pension plan in 2029. The DGT explains that the reduction depends on when the contingency is deemed to have occurred and compliance with the deadlines set out in the twelfth transitional provision.
Cuestión planteada Posibilidad de aplicar la reducción del 40 por ciento contemplada en el régimen transitorio si, una vez acceda a la jubilación de la Seguridad Social en 2029, cobra en forma de capital la prestación correspondiente al plan de pensiones con aportaciones anteriores a 2007.
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