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The inquirer asks when the retirement contingency is deemed to have occurred for the purpose of applying a 40% reduction to pension plan payouts. The Directorate-General for Insurance and Pension Funds (DGT) responds that if retirement benefits are collected upon entering partial retirement, the contingency is considered to have occurred at that moment.
Cuestión planteada Si percibe la prestación del plan de pensiones en forma de capital y a efectos de aplicar la reducción del 40 por ciento prevista en el régimen transitorio, cuándo se considera acaecida la contingencia de jubilación.
La contingencia de jubilación ocurre, por regla general, al acceder a la jubilación total. No obstante, si se cobra o se inicia el cobro de la prestación por jubilación antes de la jubilación total, la contingencia de jubilación se considera acaecida en el momento de acceder a la jubilación parcial. Esto es relevante para determinar el plazo en el que se pueden percibir las prestaciones para aplicar el régimen transitorio.
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