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V0278-17 ·2 February 2017 ·consulta-vinculante Medium impact
Tax

Reduction of income cannot be applied for life insurance disability payment

A taxpayer asks whether the temporary provision of Law 35/2006 can be applied when receiving a disability capital. The DGT responds that this provision has been abolished and no other applicable reduction exists.

In 6 key points

Lifecycle

2017-02-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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