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The applicant asks when the retirement contingency is considered to have occurred for the purpose of applying the 40% reduction, and whether this reduction can apply solely to the portion of contributions made prior to 2007. The Directorate General for Insurance and Pension Funds (DGT) responds that the reduction applies to the part of the benefit corresponding to contributions made up to 31 December 2006, provided it is received as a lump sum or a mixed payment within the legal timeframes.
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. Y si es necesario percibir la prestación total o puede percibir solo la parte de prestación correspondiente a las aportaciones anteriores a 2007.
La reducción del 40% se aplica a la parte de la prestación en forma de capital o mixta que corresponda a aportaciones realizadas hasta el 31 de diciembre de 2006, siempre que se perciba en el plazo establecido por la disposición transitoria duodécima. La contingencia de jubilación acaece, por regla general, al acceder a la jubilación total, pero si se inicia el cobro de la prestación por jubilación parcial, la contingencia se entiende acaecida en ese momento.
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