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El consultante pregunta sobre la posibilidad de realizar aportaciones a un plan de pensiones para una persona con un 45% de discapacidad. La DGT indica que el régimen fiscal especial está condicionado al cumplimiento del régimen financiero especial y que la competencia para determinar si se cumplen dichos requisitos es de la Dirección General de Seguros y Fondos de Pensiones.
The tax team reviews your specific situation.
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