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V1356-25 ·21 July 2025 ·consulta-vinculante Medium impact
Tax

Banking Mutualities' benefits from 1967-1978 counted as 75% work income

The consultant asks how benefits from Banking Mutualities contributions made between 1975 and 1978 are taxed. The DGT states that, in line with Supreme Court jurisprudence, these benefits must be included in the taxable base as work income at 75%.

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2025-07-21PublishedPublished 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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