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MEDIUM
FISCAL

75% of Banco Mutuality pension deemed as income from work

V1599-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1599-25
Published
10 Sept 2025

Summary

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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