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The inquirer asks how to tax social welfare mutual insurance benefits and whether a 75% reduction can be applied. The DGT rules that these benefits are classified as employment income and that the 75% integration may only be applied to contributions made up to 1998, provided that the contributions already subject to tax cannot be verified.
Cuestión planteada 1. Tratamiento fiscal correspondiente a la prestación que percibe de la mutualidad de previsión social. En particular, si procede aplicar la disposición transitoria segunda de la Ley 35/2006 e integrar en la base imponible del Impuesto sobre la Renta de las Personas Físicas únicamente el 75 por ciento de la prestación percibida.
Las prestaciones de mutualidades de previsión social son rendimientos del trabajo. Se integrará en la base imponible la cuantía que exceda de las aportaciones que no fueron objeto de reducción o minoración. Si no se pueden acreditar dichas aportaciones, se podrá integrar el 75% de las prestaciones por jubilación o invalidez, pero esto solo aplica a la parte derivada de aportaciones realizadas hasta el 31 de diciembre de 1998. La retención se practicará sobre el 100% de la cuantía total percibida.
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