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El consultante pregunta si puede aplicar la reducción del 40% a las aportaciones hechas antes de 2007 al rescatar planes de pensiones por desempleo y, posteriormente, al jubilarse. La DGT responde que es posible aplicar dicha reducción bajo los límites de la disposición transitoria duodécima, ya que la jubilación es una contingencia distinta al desempleo.
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