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V0249-24 29 February 2024 · SG de Tributación de las Operaciones Financieras Criterion in force
IRPF · rendimientos del trabajo

Integration of 75% of Social Security pensions from contributions to the Banking Labour Mutual Fund (1967-1978)

The taxpayer asks 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) determines that, following Supreme Court precedent, these benefits must be included in the taxable base at 75%.

The question raised

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.

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