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The consultant asks about the timeframe for applying a 40% reduction in pension benefits for contributions prior to 2007. The DGT clarifies that the retirement contingency occurs at the initial retirement or, in the case of active retirement, when the full pension payment is restored.
Cuestión planteada Plazo para aplicar la reducción del 40 por ciento contemplada en el régimen transitorio.
La reducción del 40% es aplicable a la parte de la prestación correspondiente a aportaciones realizadas hasta el 31 de diciembre de 2006, si se percibe en forma de capital y dentro del plazo de la disposición transitoria duodécima. La contingencia de jubilación acaece, por regla general, al acceder a la jubilación inicial. No obstante, si existe jubilación activa y no se inicia el cobro de la prestación, la contingencia se entenderá que acaece cuando se restablezca el cobro íntegro de la pensión de la Seguridad Social.
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