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A taxpayer inquired when the retirement contingency is deemed to occur for the purpose of applying the 40% reduction for contributions made prior to 2007, following a pension suspension due to employment. The DGT ruled that the contingency occurs upon retirement or, if the pension was suspended, when the payment of the pension is reinstated.
Question posed: For the purposes of applying the 40 percent reduction provided for in the transitional regime, indication of when the retirement contingency is considered to have occurred.
The retirement contingency occurs, as a general rule, at the moment of accessing retirement. If the payment of the benefit is suspended due to the resumption of activity, the contingency shall be understood to have occurred at the moment the collection of the Social Security pension is reinstated. This determines the fiscal year in which the contingency occurs for the purpose of applying the transitional regime and the 40% reduction.
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