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The taxpayer sought clarification on whether the 40% tax reduction could be applied to several partial lump-sum withdrawals from the same pension plan, based on contributions made prior to 2007. The Directorate General of Taxes (DGT) ruled that this reduction can only be applied once to a single lump-sum benefit received for the same contingency.
Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.
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