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The inquirer asks about the deadline for applying the 40% reduction to pension plan benefits in cases of active retirement. The DGT clarifies that the retirement contingency occurs upon initial retirement or, in the case of active retirement, when full pension payments are reinstated.
Cuestión planteada 1. Plazo disponible para aplicar la reducción del 40 por ciento en el Impuesto sobre la Renta de las Personas Físicas.
La contingencia de jubilación se entiende producida cuando el partícipe accede efectivamente a la jubilación en el régimen de la Seguridad Social. Si se percibe una pensión compatible por jubilación activa, la contingencia acaece en el momento de restablecerse el cobro íntegro de la pensión de la Seguridad Social. El plazo para aplicar la reducción del 40% depende del ejercicio en que se entienda acaecida dicha contingencia.
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