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A taxpayer inquired about applying the transitional regimes for social welfare mutual funds if benefits are received across two different years. The Directorate General for Taxes (DGT) ruled that the 40% reduction is only applicable to amounts received as a lump sum within the same tax year.
Cuestión planteada Aplicación de las disposiciones transitorias segunda y duodécima de la Ley 35/2006, en caso de percibir el 50 por 100 en un año y el otro 50 por 100 en un año distinto.
Las prestaciones de mutualidades de previsión social se integran en la base imponible en la medida que excedan de las aportaciones no reducidas. La reducción del 40% por percepción en forma de capital solo puede otorgarse a las cantidades percibidas en forma de capital en un único año. El resto de las cantidades percibidas en otro año tributarán en su totalidad sin dicha reducción.
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