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The applicant inquired whether the second transitional provision of the Personal Income Tax Act (LIRPF) applies to benefits from the Banking Labour Mutual Fund. The Directorate General for Taxes (DGT) ruled that, in accordance with Supreme Court precedent, contributions made between 1967 and 1978 must be taxed by including 75% of the benefit as employment income.
Cuestión planteada Posibilidad de aplicar la disposición transitoria segunda de la Ley 35/2006 a la prestación de la Seguridad Social derivada de aportaciones a la Mutualidad Laboral de Banca y forma de hacer valer su derecho.
Las aportaciones a la Mutualidad Laboral de Banca realizadas entre el 1 de enero de 1967 y el 31 de diciembre de 1978 no fueron deducibles según la legislación de cada momento. Por tanto, se aplica la disposición transitoria segunda de la LIRPF, debiendo integrarse el 75% del importe de las prestaciones por jubilación o invalidez percibidas como rendimientos del trabajo. Para ejercer este derecho, el interesado debe dirigirse a la Agencia Estatal de Administración Tributaria.
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