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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. The DGT responds that, as a general rule, the contingency occurs upon accessing total retirement; however, if the benefit payments commence earlier, it is considered to occur upon accessing partial retirement.
Cuestión planteada 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 el régimen transitorio de la disposición transitoria duodécima de la Ley 35/2006, la contingencia de jubilación acaece, por regla general, en el momento de acceder a la jubilación total. No obstante, si se cobra o se inicia el cobro de la prestación por jubilación con anterioridad a la jubilación total, la contingencia se entenderá que acaece en el momento de acceder a la jubilación parcial.
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