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El consultante pregunta si puede rescatar aportaciones hechas antes de 2007 aplicando la reducción del 40% si la contingencia de jubilación ocurre en un momento posterior. La DGT responde que la contingencia de jubilación para efectos fiscales se entiende producida en el momento del acceso a la jubilación, pero si no se inicia el cobro hasta la jubilación total, esta última marca el acaecimiento de la contingencia.
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