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Un jubilado consulta si la prestación de un seguro colectivo contratado por su empresa tributa como rendimiento del trabajo y si puede aplicar la reducción del 40% por percepción en forma de capital. La DGT explica que tributa como rendimiento del trabajo y que la aplicación del régimen transitorio depende de si la percepción ocurre dentro de los plazos legales tras la contingencia.
The tax team reviews your specific situation.
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