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The taxpayer queried whether the second transitional provision of the Personal Income Tax Act (LIRPF) applies to benefits from the Mutualidad Laboral de Banca. The Directorate General for Taxes (DGT) ruled that, in accordance with Supreme Court precedent, contributions made between 1967 and 1978 must be taxed by integrating 75% of the benefit into employment income.
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 de la Mutualidad Laboral de Banca por aportaciones 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 deducibles en su momento, se aplica la disposición transitoria segunda de la LIRPF, integrándose el 75% del importe de las prestaciones percibidas. Para hacer valer este derecho, el interesado debe dirigirse a la Agencia Estatal de Administración Tributaria.
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