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A taxpayer has enquired about the tax treatment of benefits received from a social welfare entity. The DGT clarifies that these are taxed as employment income and outlines the conditions for applying the 40% reduction for contributions made prior to 2007.
Cuestión planteada 1.Tratamiento fiscal de la prestación a percibir.
Las prestaciones de mutualidades de previsión social se consideran rendimientos del trabajo. Si se perciben en forma de capital, se puede aplicar una reducción del 40% a la parte correspondiente a aportaciones realizadas hasta el 31 de diciembre de 2006, siempre que se cumplan los plazos de la disposición transitoria duodécima. En caso de jubilación activa, la contingencia acaece cuando se restablece el cobro íntegro de la pensión. La retención se calcula sobre la base tras la reducción, pero se aplica el tipo resultante sobre el total percibido.
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