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A query was raised regarding whether benefits from the Banking Labour Mutual Fund (Mutualidad Laboral de Banca) are eligible for the transitional regime of the Personal Income Tax Act (LIRPF). The Directorate General for Taxes (DGT) ruled that, in accordance with Supreme Court precedent, these benefits must be included in the taxable base at 75%.
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 el 1 de enero de 1967 y el 31 de diciembre de 1978 deben integrarse como rendimientos del trabajo en la base imponible general. Debido a que dichas aportaciones no fueron susceptibles de deducción según la legislación vigente, se aplica la Disposición Transitoria Segunda de la LIRPF. En consecuencia, se debe integrar el 75% del importe de las prestaciones percibidas.
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