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V0841-16 2 March 2016 · SG de Tributación de las Operaciones Financieras Criterion in force
IRPF · base imponible general

Reduction of IRPF taxable base for contributions to social welfare mutual societies

A social welfare mutual society has enquired whether registered members who become employees can continue to benefit from the reduction in their personal income tax (IRPF) taxable base. The Directorate General for Taxes (DGT) has ruled that this is possible provided the contributions cover specific contingencies.

The question raised

Issue raised: Application of the ninth additional provision of Law 35/2006.

The DGT's ruling

The amounts paid by registered mutualists who are employees may be deducted from the general taxable base of the Personal Income Tax (IRPF), pursuant to Articles 51 and 52 of Law 35/2006. This is applicable to the portion of the contributions intended to cover the contingencies provided for in Article 8.6 of the TRLRPFP.

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