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Se consulta si una indemnización por extinción del contrato por voluntad del trabajador y el pago de vacaciones no disfrutadas están exentos o pueden aplicar una reducción. La DGT determina que la indemnización tiene un límite de exención según el Estatuto de los Trabajadores y que las vacaciones no disfrutadas no admiten la reducción del 30 por ciento.
The tax team reviews your specific situation.
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