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The consultant asks when the retirement contingency is considered to have occurred for the purpose of applying the 40% reduction on contributions made prior to 2007. The DGT responds that, as a general rule, the contingency occurs upon accessing total retirement, unless the collection of the partial retirement benefit is initiated.
Question posed: For the purposes of applying the 40 percent reduction provided for in the transitional regime, when is the retirement contingency considered to have occurred.
The retirement contingency is understood to have occurred when the participant effectively accesses retirement under the Social Security regime. As a general rule, the retirement contingency occurred for tax purposes shall be that of total retirement. However, if the retirement benefit is collected or the collection thereof is initiated due to access to partial retirement, the contingency shall be considered to have occurred at that moment.
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