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El consultante pregunta si puede aplicar la reducción del 30% por rendimientos con periodo de generación superior a dos años a una indemnización por despido, tras haber aplicado dicha reducción anteriormente a la liquidación de un plan de acciones. La DGT responde que la limitación de no haber aplicado la reducción en los cinco años anteriores no se aplica a las indemnizaciones por extinción de la relación laboral.
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