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V4165-16 29 September 2016 · SG de Tributación de las Operaciones Financieras Criterion in force
IRPF · entidad de previsión social voluntaria

Tax treatment of redemptions from voluntary social welfare entities

A taxpayer has enquired about the tax treatment of redeeming rights from a Basque social welfare entity following a move to another EU country. The DGT indicates that, if the taxpayer is determined to be a non-resident, the income will be taxed in accordance with the applicable Double Taxation Convention.

The question raised

Question posed: Taxation of the redemption. Tax treatment in the event of a change of tax residence to another European Union country.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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