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V1599-25 ·10 September 2025 ·consulta-vinculante Medium impact
Tax

75% of Banco Mutuality pension deemed as income from work

The consultant asks how pensions from Banco Mutuality contributions between 1970 and 1978 are taxed. The DGT states that, in line with the Supreme Court, these pensions must be included in the taxable base at 75%.

In 6 key points

Lifecycle

2025-09-10PublishedPublished 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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