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A query was raised regarding whether the second transitional provision of the Personal Income Tax Law (LIRPF) applies to a death benefit from the Mutualidad Laboral de Banca. The Directorate General for Taxes (DGT) ruled that this provision only regulates retirement and disability benefits.
Cuestión planteada Posibilidad de aplicar la disposición transitoria segunda de la Ley 35/2006 a la prestación por fallecimiento de la Seguridad Social derivada de aportaciones a la Mutualidad Laboral de Banca.
Las prestaciones por fallecimiento cuyas aportaciones fueron gasto deducible o objeto de reducción tributan como rendimientos del trabajo. La integración del 75 por ciento prevista en la disposición transitoria segunda de la LIRPF se circunscribe exclusivamente a prestaciones por jubilación o invalidez. Por tanto, las prestaciones por fallecimiento deben integrarse en la base imponible general por el 100 por ciento de las cantidades percibidas.
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