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The inquirer asks when the retirement contingency is deemed to have occurred for the purpose of applying the 40% reduction under the transitional regime. The DGT rules that the contingency occurs at the moment the participant effectively accesses retirement through the relevant Social Security scheme.
Cuestión planteada A efectos de aplicar la reducción del 40 por ciento prevista en el régimen transitorio, cuándo se considera acaecida la contingencia de jubilación.
La contingencia de jubilación se entiende producida cuando el partícipe accede efectivamente a la jubilación en el régimen de la Seguridad Social, ya sea de forma ordinaria, anticipada o posterior. Para aplicar la reducción del 40% del régimen transitorio, la prestación debe percibirse en forma de capital y dentro de los plazos establecidos en la disposición transitoria duodécima de la Ley 35/2006. La reducción solo puede aplicarse a las cantidades percibidas en forma de capital en un mismo período impositivo y por la parte de aportaciones realizadas hasta el 31 de diciembre de 2006.
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