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The applicant asks whether the second transitional provision of the Personal Income Tax Act (LIRPF) applies to benefits from the Banking Mutual Society. The Directorate General for Taxes (DGT) rules that, in accordance with Supreme Court precedent, contributions made between 1967 and 1978 must be integrated into the taxable base at 75%.
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 prestaciones por jubilación derivadas de aportaciones a la Mutualidad Laboral de Banca entre el 1 de enero de 1967 y el 31 de diciembre de 1978 deben integrarse como rendimientos del trabajo al 75 por 100. Esto se debe a que dichas aportaciones no fueron susceptibles de deducción según la legislación vigente en su momento. Para hacer valer este derecho, el interesado debe dirigirse a la Agencia Estatal de Administración Tributaria.
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