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The consultant asks how pensions from Banco Mutuality contributions between 1970 and 1978 are taxed. The DGT states that, in line with the Supreme Court, these pensions must be included in the taxable base 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 prestaciones por jubilación derivadas de aportaciones a la Mutualidad Laboral de Banca realizadas entre el 1 de enero de 1967 y el 31 de diciembre de 1978 deben integrarse como rendimientos del trabajo. Debido a que dichas aportaciones no fueron susceptibles de deducción según la legislación vigente, se aplica la Disposición Transitoria Segunda de la LIRPF. En consecuencia, se integrará el 75% del importe de las prestaciones percibidas.
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