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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 resulting from contributions to the Banking Labour Mutual Fund. The Directorate General for Taxes (DGT) ruled that, in accordance with Supreme Court precedent, these benefits must be included as employment income at 75% of the amount received.
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 como rendimientos del trabajo. Al no haber sido susceptibles de deducción en su momento, se aplica la disposición transitoria segunda de la LIRPF, integrándose el 75% del importe de las prestaciones percibidas.
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