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V3849-15 ·2 December 2015 ·consulta-vinculante Medium impact
Tax

Mutuality income attributable to fees may be included to determine contributions under transitional regimes

An entity liquidating a social welfare mutuality has requested guidance on how to determine the portion of amounts received from members that corresponds to contributions made prior to 1999 and 2006. The DGT has ruled that, for the purposes of withholding tax and the application of transitional regimes, both the fees paid and other mutuality income attributable to each member based on those fees may be included.

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2015-12-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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