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V0955-25 ·4 June 2025 ·consulta-vinculante Medium impact
Tax

75% integration of earnings from contributions to mutualities (1970–1978) under specific conditions

The consultant asks how to apply the Supreme Court's ruling on contributions to mutualities between 1970 and 1978 to their pension. The DGT states that if the mutuality is governed by the same regime as the bank's scheme, 75% of the portion of the pension attributable to those contributions must be integrated.

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2025-06-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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