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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 17 results.
Reduction of 40% not applicable to contributions after 2006
V5002-26
75% of banking mutual aid contributions treated as earnings from work
V0896-26
No applicable: DT2 of LIRPF to Social Security disability pension
V0553-26
Integración en la base imponible de las prestaciones de mutualidades de previsión social según la Disposición Transitoria Segunda de la LIRPF
V2600-25
Social security benefits from mutualities taxed as employment income
V2406-25
Possibility of applying 40% reduction to social mutualities' benefits for pre-2007 contributions
V2231-25
Benefits from professional social mutualities taxed as income from work if contributions reduced taxable base
V1600-25
75% of Banco Mutuality pension deemed as income from work
V1599-25
Banking Mutualities' benefits from 1967-1978 counted as 75% work income
V1356-25
Contributions to mutualities deductible as business expenses up to RETA common risk limit
V1011-25
75% integration of earnings from contributions to mutualities (1970–1978) under specific conditions
V0955-25
Social mutualities' benefits taxed as income from work
V0816-25
EPSV contributions may reduce IRPF taxable base if mutualities requirements met
V0791-25
Social mutualities' benefits taxed as earnings from work
V0544-25
V0385-25
Las prestaciones de mutualidades de previsión social tributan como rendimientos del trabajo y pueden admitir reducción bajo condiciones específicas
V1336-17
Requisitos para acreditar la residencia fiscal en Andorra y su impacto en la tributación en España
V0406-17
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