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The taxpayer asks whether they must pay tax on a benefit from a Voluntary Social Welfare Entity (EPSV) that has been subject to a court attachment. The DGT rules that the benefit must be taxed as employment income, regardless of whether the payment is made in accordance with the attachment order.
This ruling clarifies that judicial attachments do not alter the tax nature of EPSV benefits, ensuring they remain classified as employment income for tax purposes.
The tax team reviews your specific situation.
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