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A lawyer asks how her pension from a mutuality will be taxed. The DGT clarifies that the amount exceeding non-deductible or unreduced contributions will be taxed as income from work.
Cuestión planteada Tributación de la prestación en el Impuesto sobre la Renta de las Personas Físicas.
La prestación por jubilación de una mutualidad de previsión social se integra en la base imponible general como rendimiento del trabajo por la cuantía que exceda de las aportaciones que no pudieron ser objeto de reducción o minoración. Para aportaciones anteriores a 1999, si no se puede acreditar la cuantía de las aportaciones no reducidas, se integrará el 75 por ciento de la prestación. Si la prestación se percibe en forma de capital, se puede aplicar una reducción del 40 por ciento a la parte correspondiente a aportaciones realizadas hasta el 31 de diciembre de 2006, cumpliendo los plazos y requisitos de la disposición transitoria duodécima.
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