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V1657-19 ·4 July 2019 ·consulta-vinculante Medium impact
Tax

40% reduction in collective insurance applicable to contributions made before 2007 if deadlines are met

An insured person inquired whether the 40% reduction under the transitional regime could apply to the portion of their collective insurance corresponding to contributions made before 2007. The Directorate General for Insurance and Pension Funds (DGT) explains that the transitional regime allows the 2006 regulations to apply to benefits derived from premiums paid up to 31 December 2006, provided they are received within the established legal timeframes.

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Lifecycle

2019-07-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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