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V2231-25 24 November 2025 · SG de Tributación de las Operaciones Financieras Criterion in force
IRPF · mutualidad de previsión social

Possibility of applying 40% reduction to social mutualities' benefits for pre-2007 contributions

The consultant asks whether a 40% reduction can be applied to benefits from a social mutuality with contributions prior to 2007. The DGT confirms that such a reduction may be applied to the portion of the benefit relating to contributions up to 31 December 2006, provided the time and form requirements are met.

The question raised

Possibility of applying the 40 percent reduction provided for in the transitional regime to the benefit received from the social welfare mutual fund.

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