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El consultante pregunta cómo aplicar la reducción del 30% del artículo 18.2 de la LIRPF a una indemnización por despido y a una compensación por pacto de no competencia. La DGT responde que la reducción por despido depende de los límites legales y el fraccionamiento, pero no procede para el pacto de no competencia al no existir un periodo de generación superior a dos años.
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