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MEDIUM
FISCAL

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

V1356-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1356-25
Published
21 Jul 2025

Summary

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%.

In 6 key points

Lifecycle

2025-07-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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