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The taxpayer asks whether the second transitional provision of the Personal Income Tax Act (LIRPF) applies to Social Security benefits resulting from contributions to the Banking Labour Mutual Fund. The Directorate General for Taxes (DGT) determines that, following Supreme Court precedent, these benefits must be integrated as employment income at 75% of the amount received.
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.
Las prestaciones por jubilación derivadas de aportaciones a la Mutualidad Laboral de Banca realizadas entre 1967 y 1978 deben integrarse en la base imponible como rendimientos del trabajo. Al no poder deducirse dichas aportaciones según la legislación de la época, se aplica la disposición transitoria segunda de la LIRPF. En este caso, se integrará el 75% del importe de las prestaciones percibidas.
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