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A query was raised regarding whether a 75% reduction could be applied to the taxable base of a widowhood benefit from a social welfare mutual fund. The DGT ruled that this reduction applies exclusively to retirement or disability benefits.
Cuestión planteada Posibilidad de aplicar la disposición transitoria segunda de la Ley 35/2006, de 28 de noviembre, del Impuesto sobre la Renta de la Personas Físicas e integrar en la base imponible únicamente el 75 por ciento de la prestación por viudedad que percibe de dicha mutualidad.
Las prestaciones por fallecimiento de mutualidades de previsión social tributan como rendimientos del trabajo. La disposición transitoria segunda de la Ley 35/2006, que permite integrar solo el 75% de la prestación, se limita exclusivamente a prestaciones por jubilación o invalidez. Por tanto, las prestaciones por viudedad deben integrarse íntegramente en la base imponible general.
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