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The inquirer sought clarification on when the retirement contingency occurs for the purpose of applying the 40% reduction while in active retirement. The Directorate-General for Insurance and Pension Funds (DGT) responds that the contingency occurs upon accessing initial retirement; however, if the benefit is not collected during active retirement, the contingency is understood to occur at the moment full pension payments are reinstated.
Cuestión planteada Fecha límite para aplicar la reducción del 40 por 100 a la prestación por jubilación a percibir del plan de pensiones.
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