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Un contribuyente mayor de 65 años que utilizó la exención por reinversión en rentas vitalicias consulta si, al rescatar parte de la renta, debe presentar una declaración complementaria solo por la parte rescatada o por el total. La DGT responde que el rescate parcial conlleva la tributación de la totalidad de la ganancia que inicialmente fue exenta.
The tax team reviews your specific situation.
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