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A taxpayer inquires whether they can apply the 40% reduction for contributions made prior to 2007 through a partial early withdrawal and a lump-sum payment upon retirement. The Directorate General of Taxes (DGT) responds that if the collection is an early withdrawal due to retirement, the contingency occurs when the requirements for said collection are met, and the deadline to apply the reduction depends on that date.
The tax team reviews your specific situation.
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