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V0300-22 ·17 February 2022 ·consulta-vinculante Medium impact
Tax

Limits set at €1,500 and €8,500 increase for social welfare contributions

A query was made regarding the interpretation of the maximum reduction in the tax base for contributions to occupational social welfare schemes. The Directorate General for Taxes (DGT) clarifies how the new limits of €1,500 and the €8,500 increase are applied in accordance with Law 35/2006.

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2022-02-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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