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A query was raised regarding whether death benefits from the Banca Labor Mutual Fund could benefit from the transitional regime of the Personal Income Tax (IRPF) Law. The Directorate General for Taxes (DGT) ruled that this regime applies only to retirement and disability benefits; therefore, widowhood benefits are subject to 100% taxation.
Cuestión planteada Posibilidad de aplicar la disposición transitoria segunda de la Ley 35/2006 a la prestación por fallecimiento de la Seguridad Social derivada de aportaciones a la Mutualidad Laboral de Banca.
Las prestaciones por fallecimiento de mutualidades de previsión social cuyas aportaciones fueron deducibles o objeto de reducción tributan como rendimientos del trabajo. La integración del 75% prevista en la disposición transitoria segunda de la LIRPF se limita exclusivamente a prestaciones por jubilación o invalidez. Por tanto, las prestaciones por fallecimiento deben integrarse en la base imponible general en el 100% de las cantidades percibidas.
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