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The consultant asks whether a life insurance annuity taken in 1987 is exempt under article 7.ñ) of the LIRPF. The DGT responds that it is not, as the policy does not meet the requirements to be considered a long-term savings plan.
Cuestión planteada Posibilidad de aplicar la exención contemplada en el artículo 7. ñ) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
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