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El consultante pregunta cuándo vence el plazo para aplicar la reducción del 40% por aportaciones anteriores a 2007 si accede a la jubilación anticipada pero no cobra la prestación hasta la jubilación total. La DGT responde que la contingencia de jubilación ocurre al acceder a la jubilación inicial, pero si no se cobra nada hasta la jubilación total, esta última es la que marca el plazo.
The tax team reviews your specific situation.
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