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V1555-21 ·25 May 2021 ·consulta-vinculante Medium impact
Tax

Difference in transfer of European Commission social security contributions is exempt from Income Tax

A former European Commission employee enquired whether the amount exceeding the actuarial equivalent when transferring social security contributions to the Spanish Social Security system should be subject to Income Tax. The Directorate-General for Taxes (DGT) has ruled that this amount is tax-exempt and should not be subject to withholding tax.

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2021-05-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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