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V3288-17 ·27 December 2017 ·consulta-vinculante Medium impact
Tax

Amounts received from the capitalisation of a mutual society benefit are classified as employment income

A taxpayer inquired about the tax classification of an amount received following the capitalisation of a benefit for disabled children due to the dissolution of a mutual society. The DGT ruled that such amounts must be classified as employment income.

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2017-12-27PublishedPublished 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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