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A former bank employee asks whether the second transitional provision of the LIRPF applies to his banking mutual aid benefits. The DGT confirms, in line with Supreme Court jurisprudence, that contributions made between 1967 and 1978 must be taxed by including 75% of the benefit.
Cuestión planteada Si resulta de aplicación la disposición transitoria segunda de la Ley del IRPF.
Las prestaciones de jubilación de la Mutualidad Laboral de Banca correspondientes a aportaciones realizadas entre el 1 de enero de 1967 y el 31 de diciembre de 1978 deben integrarse en la base imponible como rendimientos del trabajo en un 75 por ciento. Esto se aplica al no haber sido tales aportaciones susceptibles de deducción según la legislación vigente en su momento. Para el resto de aportaciones, la integración dependerá de que la cuantía percibida exceda de las aportaciones que no hayan sido objeto de reducción o minoración.
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