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A query was raised regarding when the retirement contingency is considered to have occurred for the purpose of applying the 40% reduction to pension plans with contributions made prior to 2007. The Directorate General for Taxes (DGT) ruled that, if retirement cannot be accessed, the contingency occurs upon reaching age 65, provided that no professional activity is carried out and no social security contributions are being made.
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.
Para aplicar la reducción del 40% del régimen transitorio, la contingencia de jubilación se determina según el Régimen de Seguridad Social. Si el partícipe no puede acceder a la jubilación, la contingencia se entiende producida cuando cumple 65 años, deja de ejercer actividad laboral o profesional y no cotiza para la jubilación en ningún régimen. El plazo para percibir las prestaciones y aplicar este régimen depende del ejercicio en que acaeció dicha contingencia.
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