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An entity responsible for liquidating a social security mutual society for funeral services has requested a ruling on the tax treatment of the payment of technical provisions and the distribution of social assets. The DGT has determined that both amounts constitute capital gains or losses and are not subject to withholding tax.
Cuestión planteada Obligación de retener y régimen fiscal en el Impuesto sobre la Renta de las Personas Físicas aplicable al abono de la provisión técnica y al reparto del haber social de la mutualidad de previsión social.
La provisión técnica abonada por vencimiento de contratos se califica como ganancia o pérdida patrimonial, computándose la diferencia entre el importe recibido y las primas no consumidas, integrándose en la base general. El reparto del haber social es también una ganancia o pérdida patrimonial, calculada como la diferencia entre la cuota de liquidación y el valor de adquisición (que será cero salvo aportaciones no reintegradas), integrándose en la base del ahorro. Ninguna de las dos cantidades está sujeta a retención o ingreso a cuenta.
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