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V0896-26 ·23 April 2026 ·consulta-vinculante Medium impact
Tax

75% of banking mutual aid contributions treated as earnings from work

A former bank employee asks whether the second transitional provision of the LIRPF applies to his banking mutual aid benefits. The DGT confirms, in line with Supreme Court jurisprudence, that contributions made between 1967 and 1978 must be taxed by including 75% of the benefit.

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2026-04-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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