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V2406-25 ·10 December 2025 ·consulta-vinculante Low impact
Tax

Social security benefits from mutualities taxed as employment income

An architect asks how pension benefits from his social security mutualite are taxed and whether reductions apply. The DGT clarifies that benefits are taxed as employment income above non-deductible contributions and sets out conditions for applying a 40% reduction on old contributions.

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2025-12-10PublishedPublished 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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