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A query was made regarding when the retirement contingency is deemed to occur for the purpose of applying the 40% reduction in pension plans. The Directorate-General for Life and Insurance (DGT) responds that, as a general rule, it occurs upon accessing initial retirement, unless the benefit is not collected until the active retirement period ends.
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 and when does the calculation of the period for this purpose begin: from the access to initial retirement or when the active retirement situation ends?
The retirement contingency occurs, as a general rule, at the moment of accessing initial retirement. However, if the collection of the retirement benefit does not commence until the active retirement situation ends, the contingency shall be understood to occur at the moment the full collection of the Social Security pension is reinstated.
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