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Un trabajador de un ayuntamiento consulta si los complementos de productividad por antigüedad pueden beneficiarse de la reducción del artículo 18.2 LIRPF. La DGT señala que para aplicar esta reducción se deben cumplir dos condiciones: que el rendimiento esté vinculado a una antigüedad mínima en la empresa y que el convenio que lo establece supere los dos años.
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