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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 during active retirement. The DGT rules that the contingency occurs upon accessing initial retirement or, if the benefit is not being drawn, when the full pension payment is restored.
Cuestión planteada 1. 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 acaece, por regla general, en el momento de acceder a la jubilación inicial. Si no se inicia el cobro de la prestación del plan de pensiones mientras dure la jubilación activa, la contingencia se entenderá que ocurre cuando se restablezca el percibo íntegro de la pensión de la Seguridad Social.
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