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MEDIUM
FISCAL

Benefits from professional social mutualities taxed as income from work if contributions reduced taxable base

V1600-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1600-25
Published
11 Sept 2025

Summary

The consultant asks whether a partial withdrawal from a professional social mutuality benefit should be taxed as capital or income. Hacienda responds that such benefits will be taxed as income from work if the contributions have led to a reduction or lowering of the taxable base.

In 6 key points

Lifecycle

2025-09-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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