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The consultant asks whether the transitional regime reductions can be applied to two capital payments received in different years due to long-term unemployment. Hacienda responds that the 40% reduction for pension plans can only be applied once per year, but the collective insurance regime is independent.
Cuestión planteada Posibilidad de aplicar las reducciones previstas en el régimen transitorio a las dos cantidades percibidas en forma de capital y en años distintos.
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