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El consultante quería saber si podía aplicar la reducción del 40% por aportaciones anteriores a 2007 al rescatar su plan de pensiones mediante la disposición anticipada de derechos con 10 años de antigüedad. La DGT responde que, si se puede cobrar la jubilación anticipada por despido, fiscalmente se considera que la contingencia ocurre cuando se cumplen los requisitos para ese cobro anticipado.
The tax team reviews your specific situation.
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