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The consultant asks how benefits from Banking Mutualities contributions made between 1975 and 1978 are taxed. The DGT states that, in line with Supreme Court jurisprudence, these benefits must be included in the taxable base as work income at 75%.
Cuestión planteada Aplicación de la disposición transitoria segunda de la Ley 35/2006 a la prestación de la Seguridad Social derivada de aportaciones a la Mutualidad Laboral de Banca.
Las aportaciones a la Mutualidad Laboral de Banca realizadas entre el 1 de enero de 1967 y el 31 de diciembre de 1978 no fueron deducibles según la legislación vigente en su momento. Por tanto, se aplica la disposición transitoria segunda de la Ley 35/2006, debiendo integrarse en la base imponible el 75% de las prestaciones por jubilación o invalidez percibidas. Este criterio se basa en la Sentencia 707/2023 del Tribunal Supremo.
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