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A query was raised regarding whether retirement benefits from the Lawyers' Mutual Society must be included in Personal Income Tax (IRPF) calculations. The Directorate General for Taxes (DGT) ruled that they shall be taxed as employment income if the contributions made were eligible for deduction or reduction in the tax base.
Cuestión planteada Si debe integrar en el Impuesto sobre la Renta de las Personas Físicas la prestación por jubilación percibida de la Mutualidad de la Abogacía.
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