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V2650-24 ·27 December 2024 ·consulta-vinculante Medium impact
Tax

RET A premiums paid by mutual during activity cessation are not deductible expenses

The DGT confirms that the payment of RETA premiums by a mutual during cessation of activity is a work income, and such premiums are only deductible for calculating net business income if the direct estimation method allows it.

In 6 key points

Lifecycle

2024-12-27PublishedPublished 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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