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V1462-19 ·19 June 2019 ·consulta-vinculante Medium impact
Tax

Seniority reduction may apply to fund redemptions if previous transfer value is disclosed

The taxpayer inquires about applying the reduction coefficients from the ninth transitional provision of the IRPF Act when redeeming fund units acquired in 1993. The DGT explains the gain calculation and the requirement to disclose the accumulated transfer value to ensure the correct application of the reduction and withholding tax.

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2019-06-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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