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The inquirer asks when the retirement contingency is deemed to occur for the purpose of applying the 40% reduction in a pension plan with contributions made prior to 2007. The Directorate General of Taxes (DGT) responds that, as a general rule, the contingency occurs upon initial retirement; however, in cases of partial retirement (active retirement), the contingency is understood to occur at the moment full pension payments are restored.
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.
To apply the transitional regime of the 12th Additional Provision of the LIRPF, the retirement contingency occurs, as a general rule, at the moment of accessing initial retirement. However, if the payment of the pension plan benefit is not initiated while active retirement lasts, the contingency shall be considered to have occurred when the full payment of the Social Security pension is restored.
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