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Un consultante con discapacidad pregunta si las prestaciones de un nuevo plan de pensiones contratado en 2026 podrán acogerse a la exención del artículo 7.w) de la LIRPF. La DGT indica que la exención solo aplica a prestaciones en forma de renta que deriven de aportaciones realizadas bajo el régimen especial para personas con discapacidad.
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