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V0955-25 4 June 2025 · SG de Tributación de las Operaciones Financieras Criterion in force
IRPF · rendimientos del trabajo

75% integration of earnings from contributions to mutualities (1970–1978) under specific conditions

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.

The question raised

Application of Judgment 707/2023, of February 28, 2023, of the Supreme Court to the retirement benefit derived from contributions made after 1967 to the mutual fund and the percentage of the benefit to which the criterion of the aforementioned judgment is applicable, where appropriate.

The DGT's ruling

If the labor mutual fund has been subject to the same legislation as the Banking Labor Mutual Fund and its contributions and benefits have been governed by the same regime, the portion of the benefit corresponding to contributions made between January 1, 1967, and December 31, 1978, must be included as employment income at 75%. This criterion applies in the event that the amount of the contributions that could not be subject to reduction or diminution in the tax base cannot be proven.

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