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A query was raised regarding the taxation of benefits from the Banking Labour Mutual Fund following a Supreme Court ruling. The DGT indicates that if contributions that were not subject to tax reduction cannot be verified, 75% of the benefit will be included in the taxable base.
Cuestión planteada Aplicación de la Sentencia 707/2023, de 28 de febrero de 2023, del Tribunal Supremo a la prestación derivada de aportaciones realizadas con posterioridad a 1967 a la entidad bancaria y medio de acreditación de las aportaciones realizadas. Posibilidad de reclamar las cantidades ingresadas en exceso y procedimiento para su reclamación.
Las prestaciones por jubilación derivadas de aportaciones a la Mutualidad Laboral de Banca entre 1967 y 1978 deben integrarse como rendimientos del trabajo al 75% del importe percibido, siguiendo el criterio del Tribunal Supremo. Esto se aplica si no se puede acreditar la cuantía de las aportaciones que no fueron objeto de reducción o minoración en la base imponible. La acreditación de dichas aportaciones puede realizarse con los medios de prueba admitidos en Derecho.
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