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The taxpayer inquires whether the second transitional provision of the Personal Income Tax Act (LIRPF) can be applied to their Social Security pension derived from contributions to the Montepío Laboral. The Directorate General for Taxes (DGT) determines that, following Supreme Court precedent, contributions made between 1967 and 1978 must be taxed by integrating 75% of the benefit as 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 al Montepío Laboral.
Las aportaciones realizadas a la Mutualidad Laboral de Banca entre el 1 de enero de 1967 y el 31 de diciembre de 1978 deben integrarse como rendimiento del trabajo en la medida en que se aplique la disposición transitoria segunda de la LIRPF. Al no poder acreditarse las aportaciones no reducidas, se integrará el 75 por 100 del importe de las prestaciones por jubilación o invalidez percibidas.
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