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A query was raised regarding whether the second transitional provision of the Personal Income Tax Act (LIRPF) applies to Social Security benefits derived from contributions to the Banking Labour Mutual Fund. The Directorate General for Taxes (DGT) has determined that, following the Supreme Court, such benefits must be included in the taxable base at 75% 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.
Las prestaciones por jubilación derivadas de aportaciones a la Mutualidad Laboral de Banca realizadas entre el 1 de enero de 1967 y el 31 de diciembre de 1978 deben integrarse en la base imponible del impuesto como rendimientos del trabajo. Al no poder acreditarse las aportaciones no reducidas, se integrará el 75% del importe de las prestaciones percibidas.
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