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A taxpayer inquired whether they could apply the 40% reduction under the transitional regime when withdrawing their pension plan following a collective redundancy. The Directorate General for Taxes (DGT) ruled that if the withdrawal is due to early retirement, the contingency occurs once the requirements for early collection are met.
Cuestión planteada Posibilidad de aplicar la reducción del 40 por ciento contemplada en el régimen transitorio.
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