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The taxpayer inquires how benefits from the Mutualidad Laboral de Banca resulting from contributions made between 1967 and 1978 are taxed. The DGT rules that, following the jurisprudence of the Supreme Court, 75% of said benefits must be included in the tax base.
Issue raised: Possibility of applying the second transitional provision of Law 35/2006 to the Social Security benefit derived from contributions to the Mutualidad Laboral de Banca and the method for asserting such right.
Retirement benefits derived from contributions to the Mutualidad Laboral de Banca made between January 1, 1967, and December 31, 1978, must be included as employment income at a rate of 75 percent. This is because such contributions were not deductible under the legislation in force at that time, allowing for the application of the second transitional provision of the LIRPF.
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