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The applicant asks when the retirement contingency is deemed to have occurred for the purpose of applying the 40% reduction under the transitional regime for pension plans following partial retirement. The DGT rules that the contingency occurs upon accessing total retirement or, if the benefit is drawn earlier, upon accessing partial retirement.
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 se entiende producida cuando el partícipe accede efectivamente a la jubilación en el régimen de la Seguridad Social. Con carácter general, la contingencia de jubilación acaecera 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 considerará acaecida en el momento de acceder a la jubilación parcial.
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