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A taxpayer has enquired about the taxation of benefits received from a social welfare mutual society. The Directorate General for Taxes (DGT) has ruled that these benefits shall be taxed as employment income within the general tax base, with only the portion exceeding the previously taxed contributions being included.
Cuestión planteada 1. Concepto por el que tributará la prestación de la Mutualidad cuando se perciba.
Las prestaciones de mutualidades de previsión social se consideran rendimientos del trabajo. Si las aportaciones fueron objeto de reducción en la base imponible, se integrará la cuantía percibida que exceda de dichas aportaciones. Para aportaciones realizadas antes de 1999, si no se pueden acreditar las aportaciones no reducidas, se integrará el 75% de la prestación. Asimismo, se puede aplicar la reducción del 40% a las prestaciones en forma de capital por aportaciones realizadas hasta el 31 de diciembre de 2006, bajo los requisitos de la normativa transitoria.
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