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The consultant asks whether the 40% reduction under the temporary regime can be applied across several partial withdrawals from a pension plan in different years. The DGT responds that if the withdrawals stem from the same contingency, the reduction can only be applied once.
Cuestión planteada Posibilidad de aplicar la reducción del 40 por ciento contemplada en el régimen transitorio en caso de efectuar varios rescates parciales del plan de pensiones en ejercicios distintos.
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