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The inquirer asks when the retirement contingency is deemed to occur for the purpose of applying the 40% reduction to pension plans. The DGT rules that the contingency is determined in accordance with the provisions of the relevant Social Security regime.
Cuestión planteada A efectos de aplicar la reducción del 40 por 100 prevista en el régimen transitorio, cuándo se considera acaecida la contingencia de jubilación.
Para aplicar el régimen transitorio de la disposición transitoria duodécima de la Ley 35/2006, la contingencia de jubilación se rige por lo previsto en el Régimen de Seguridad Social. En el caso de que la pensión esté suspendida por incompatibilidades, la contingencia de jubilación se entenderá que acaece en el momento en que el interesado acceda nuevamente a dicha situación de jubilación.
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