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A consultant sought clarification on when the retirement contingency is deemed to have occurred for the purpose of applying a 40% reduction to their pension plan, given they were alternating between active retirement and employment. The Directorate-General for Tax (DGT) ruled that, if pension plan benefits are not drawn during active retirement, the contingency occurs when the right to receive full Social Security pension payments is reinstated.
Cuestión planteada Fecha límite para aplicar la reducción del 40 por 100 a la prestación por jubilación a percibir del plan de pensiones.
La contingencia de jubilación ocurre, por regla general, al acceder efectivamente a la jubilación. Si no se inicia el cobro de la prestación del plan mientras se está en jubilación activa, la contingencia se entenderá que acaece en el momento de restablecerse el percibo íntegro de la pensión de la Seguridad Social (o el que hubiera correspondido). Esto determina el plazo para aplicar el régimen transitorio y la reducción del 40%.
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