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V0793-24 ·17 April 2024 ·consulta-vinculante Medium impact
Tax

Integration of 75% of retirement benefits as employment income due to contributions to the Montepío Laboral (1967-1978)

The taxpayer inquires whether the second transitional provision of the Personal Income Tax Act (LIRPF) can be applied to their Social Security pension derived from contributions to the Montepío Laboral. The Directorate General for Taxes (DGT) determines that, following Supreme Court precedent, contributions made between 1967 and 1978 must be taxed by integrating 75% of the benefit as employment income.

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2024-04-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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