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Un contribuyente pregunta si puede rectificar su declaración de 2022 para no aplicar la reducción por rendimientos con periodo de generación superior a dos años, con el fin de poder usarla en 2026. La DGT responde que es posible presentar la complementaria para corregir dicha reducción, siempre que se haga antes de que prescriba el ejercicio 2022.
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