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A query was made regarding the deadline for applying the 40% reduction to benefits from pension plans with contributions made prior to 2007. The DGT explains that the retirement contingency occurs upon accessing initial retirement or, if the plan benefit is not collected during active retirement, when the full pension payment is reinstated.
Cuestión planteada Cuál es el último año para la aplicación de la reducción del 40 por ciento.
La contingencia de jubilación acaece, por regla general, en el momento de acceder a la jubilación inicial. No obstante, si no se inicia el cobro de la prestación del plan de pensiones mientras dure la jubilación activa, la contingencia se entenderá que acaece en el momento en que se restablezca el cobro íntegro de la pensión de jubilación de la Seguridad Social. El plazo para aplicar el régimen transitorio dependerá de la fecha en que se entienda acaecida dicha contingencia.
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