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A social mutual in dissolution seeks advice on the tax treatment of liquidation shares distributed to its members. The DGT responds that if contributions were reduced or diminished in the taxable base, the benefits are considered earnings from work.
Cuestión planteada Tributación de la cuota de liquidación a percibir por los mutualistas con ocasión de la disolución y liquidación de la mutualidad y, en su caso, obligación de practicar retención por parte de la entidad.
Si las aportaciones a la mutualidad pudieron ser objeto de reducción o minoración en la base imponible del IRPF, las prestaciones percibidas se consideran rendimientos del trabajo. En el caso de jubilación o invalidez, se integrará en la base imponible la cuantía que exceda de las aportaciones que no pudieron ser objeto de reducción por incumplir requisitos subjetivos. Estas cantidades estarán sujetas a retención según el Reglamento del IRPF.
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