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Un contribuyente pregunta si puede aplicar la reducción del 30% a una indemnización por mutuo acuerdo tras un plan de desvinculación, habiendo aplicado dicha reducción anteriormente a un premio por antigüedad. La DGT responde que sí es posible porque la limitación de los cinco años solo afecta a rendimientos con período de generación superior a dos años, no a los obtenidos de forma notoriamente irregular.
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