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A query was made regarding when the retirement contingency is deemed to occur for the purpose of applying the 40% reduction under the transitional regime in pension plans, particularly in cases of active retirement. The DGT ruled that the contingency occurs upon accessing initial retirement or, if the plan benefit is not drawn during active retirement, when the full pension payment is restored.
Cuestión planteada 1. A efectos de aplicar la reducción del 40 por ciento prevista en el régimen transitorio, cuándo se considera acaecida la contingencia de jubilación.
Para aplicar la reducción del 40% del régimen transitorio, la contingencia de jubilación acaece, por regla general, en el momento de acceder a la jubilación inicial. Si no se inicia el cobro de la prestación del plan de pensiones mientras dure la jubilación activa, la contingencia se entenderá que ocurre cuando se restablezca el cobro íntegro de la pensión de la Seguridad Social.
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