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V1614-23 ·7 June 2023 ·consulta-vinculante Medium impact
Tax

Disability exemption cannot apply to mutual insurance benefits if contributions were made under the general regime

A taxpayer inquired whether income received from a Voluntary Social Welfare Entity could qualify for the disability exemption. The DGT ruled that, since the contributions were made under the general regime, it is not possible to apply the special social welfare regime for persons with disabilities.

In 6 key points

How it affects those involved

This ruling clarifies that the eligibility for specific disability tax exemptions on social welfare benefits depends on the regime under which the contributions were originally made, preventing the retroactive application of special regimes to general regime contributions.

Lifecycle

2023-06-07PublishedPublished 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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