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A taxpayer inquired whether the 40% reduction for contributions made prior to 2006 could be applied to a second pension scheme, having already utilised this benefit on another scheme in 2010. The Directorate General for Taxes (DGT) ruled that the reduction can only be applied once across the total set of pension schemes held by the taxpayer.
Cuestión planteada Posibilidad de aplicar la reducción del 40 por ciento nuevamente.
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