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A taxpayer inquired about the applicability of tax reductions on amounts received from a Voluntary Social Welfare Entity (EPSV) following their mother's death. The Directorate General for Taxes (DGT) clarifies that these are taxed as employment income if the contributions were tax-deductible, and outlines the specific conditions required to apply the 40% reduction for lump-sum payments.
This ruling clarifies the tax treatment of EPSV benefits, specifically regarding the eligibility for the 40% reduction on lump-sum payments, which can significantly impact the net amount received by beneficiaries.
The tax team reviews your specific situation.
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