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A taxpayer with a Voluntary Social Welfare Entity (EPSV) and contributions made prior to 2007 has enquired whether the reduction for benefits received as a lump sum can be applied. The Directorate General for Taxes (DGT) has ruled that this is possible for the portion of contributions made up to 31 December 2006, provided that all legal deadlines and requirements are met.
The tax team reviews your specific situation.
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