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La consultante pregunta si puede aplicar la reducción del 40% al rescatar planes de pensiones con aportaciones anteriores y posteriores a 2007. La DGT responde que es posible aplicar dicha reducción a la parte de la prestación correspondiente a aportaciones realizadas hasta el 31 de diciembre de 2006, siempre que se cumplan los plazos y requisitos legales.
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