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An employee of the Bank of Spain inquired whether she could tax only 75% of her mutual insurance retirement benefit, as she was unable to prove the contributions made prior to 1999. The Directorate General for Taxes (DGT) ruled that this percentage can only be applied to the portion of the benefit derived from contributions made up to 31 December 1998.
Cuestión planteada Tratamiento fiscal correspondiente a la prestación que percibe de la mutualidad de previsión social. En particular, dada la imposibilidad de acreditar la cuantía de las aportaciones realizadas hasta el 31 de diciembre de 1998, si es posible integrar en la base imponible del Impuesto sobre la Renta de las Personas Físicas únicamente el 75 por ciento de la prestación percibida.
Las prestaciones de mutualidades de previsión social se integran en la base imponible en la medida en que excedan de las aportaciones que no fueron objeto de reducción o minoración. Si no se puede acreditar la cuantía de dichas aportaciones no reducidas, se integrará el 75 por ciento de las prestaciones percibidas. Este criterio de integración del 75% se aplica exclusivamente a la parte de la prestación que derive de aportaciones realizadas hasta el 31 de diciembre de 1998.
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