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V4157-15 ·30 December 2015 ·consulta-vinculante Medium impact
Tax

Payments from the liquidation of a social welfare mutual fund are taxed as employment income

A taxpayer queried the tax treatment of amounts received following the dissolution and liquidation of their social welfare mutual fund. The DGT ruled that these payments are classified as employment income and explains how to apply the transitional tax regimes.

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2015-12-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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