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A notary asks whether a 40% reduction can be applied to fees earned in 2014 relating to prior-year activities. The DGT states that no reduction applies due to notarial earnings being notably irregular and having a generation period exceeding two years.
Cuestión planteada Aplicación de la reducción del 40 por ciento del artículo 32 de la Ley 35/2006.
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