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The taxpayer inquires about the taxation of a benefit received from a social welfare mutual society due to absolute permanent disability. The DGT responds that, since the contributions were subject to a reduction in the taxable base, the benefit must be taxed as income from employment.
Question posed: Taxation of the benefit received.
If the contributions to the social welfare mutual society were eligible for a reduction in the personal income tax (IRPF) taxable base, the benefits received are considered income from employment. These benefits must be included in the general taxable base for the amount exceeding the contributions that could not be subject to reduction or diminution.
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