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V2840-16 ·21 June 2016 ·consulta-vinculante Medium impact
Tax

Pension scheme surplus used to offset contributions is not a benefit in kind nor does it reduce the taxable base

A query was raised regarding whether a pension scheme surplus used to cover contributions that the promoter should have made constitutes a benefit in kind. The DGT has determined that, as these are not financially contributions from the promoter, they do not constitute employment income nor do they allow for reductions in Personal Income Tax (IRPF).

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2016-06-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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