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A query was made regarding the tax treatment of funds received following the dissolution of a social welfare mutual society. The DGT determines that these are taxed as employment income and analyses the application of reductions based on the date of the contributions.
Cuestión planteada Régimen fiscal correspondiente a las cantidades a percibir como consecuencia de la disolución y liquidación de la mutualidad de previsión social, y si el mismo puede verse afectado por el hecho de destinar las cantidades percibidas a un seguro de vida o a un plan de pensiones.
Las prestaciones de mutualidades de previsión social cuyas aportaciones fueron deducibles o redujeron la base imponible se consideran rendimientos del trabajo. Para aportaciones anteriores a 1999, el régimen transitorio solo aplica a jubilación o invalidez. Para aportaciones hasta 2006, se puede aplicar la reducción del 40% si se percibe en forma de capital, siempre que hayan pasado dos años desde la primera aportación y se cumplan los plazos de la disposición transitoria duodécima. Destinar el dinero a un seguro de vida o plan de pensiones no cambia este tratamiento.
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