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V3069-23 ·24 November 2023 ·consulta-vinculante Medium impact
Tax

Payment of technical provisions and distribution of social assets in a mutual society are taxed as capital gains or losses

An entity responsible for liquidating a social security mutual society for funeral services has requested a ruling on the tax treatment of the payment of technical provisions and the distribution of social assets. The DGT has determined that both amounts constitute capital gains or losses and are not subject to withholding tax.

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2023-11-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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