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V0334-24 ·7 March 2024 ·consulta-vinculante Medium impact
Tax

40% reduction applicable to lump-sum payments from Voluntary Social Welfare Entities (EPSV)

The inquirer asks whether the 40% reduction under former regulations can be applied to lump-sum benefits from Voluntary Social Welfare Entities (EPSV). The Directorate-General for Taxes (DGT) confirms this is possible for the portion of contributions made up to 2006, provided all legal requirements and deadlines are met.

In 6 key points

Lifecycle

2024-03-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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