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The consultant asks how to apply the Supreme Court's ruling on contributions to mutualities between 1970 and 1978 to their pension. The DGT states that if the mutuality is governed by the same regime as the bank's scheme, 75% of the portion of the pension attributable to those contributions must be integrated.
Cuestión planteada Aplicación de la Sentencia 707/2023, de 28 de febrero de 2023, del Tribunal Supremo a la prestación de jubilación derivada de aportaciones realizadas con posterioridad a 1967 a la mutualidad y porcentaje de la prestación a la que resulta aplicable, en su caso, el criterio de la citada sentencia.
Si la mutualidad laboral ha estado sujeta a la misma legislación que la Mutualidad Laboral de Banca y sus contribuciones y prestaciones se han regido por el mismo régimen, la parte de la prestación correspondiente a aportaciones realizadas entre el 1 de enero de 1967 y el 31 de diciembre de 1978 debe integrarse como rendimiento del trabajo al 75%. Este criterio se aplica en caso de no poder acreditarse la cuantía de las aportaciones que no pudieron ser objeto de reducción o minoración en la base imponible.
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