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V2231-25 ·24 November 2025 ·consulta-vinculante Medium impact
Tax

Possibility of applying 40% reduction to social mutualities' benefits for pre-2007 contributions

The consultant asks whether a 40% reduction can be applied to benefits from a social mutuality with contributions prior to 2007. The DGT confirms that such a reduction may be applied to the portion of the benefit relating to contributions up to 31 December 2006, provided the time and form requirements are met.

In 6 key points

Lifecycle

2025-11-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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