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El consultante pregunta sobre el plazo para aplicar la reducción del 40% en prestaciones de planes de pensiones con aportaciones anteriores a 2007. La DGT aclara que la contingencia de jubilación ocurre al acceder a la jubilación inicial o, si hay jubilación activa, cuando se restablece el cobro íntegro de la pensión.
The tax team reviews your specific situation.
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