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V2664-15 ·14 September 2015 ·consulta-vinculante Medium impact
Tax

Amounts from a dissolved mutual society are taxed as employment income

A query was made regarding the tax treatment of funds received following the dissolution of a social welfare mutual society. The DGT determines that these are taxed as employment income and analyses the application of reductions based on the date of the contributions.

In 6 key points

Lifecycle

2015-09-14PublishedPublished 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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