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The applicant inquires whether the second transitional provision of the Personal Income Tax Law (LIRPF) applies to Social Security benefits derived from contributions to the Banking Labour Mutual Fund. The Directorate General for Taxes (DGT) determines that, in accordance with Supreme Court rulings, these benefits must be integrated into the taxable base as employment income at a rate of 75%.
Cuestión planteada Posibilidad de aplicar la disposición transitoria segunda de la Ley 35/2006 a la prestación de la Seguridad Social derivada de aportaciones a la Mutualidad Laboral de Banca.
Las aportaciones a la Mutualidad Laboral de Banca realizadas entre el 1 de enero de 1967 y el 31 de diciembre de 1978 no fueron deducibles según la legislación vigente. Por tanto, se aplica la disposición transitoria segunda de la LIRPF, debiendo integrarse el 75% de las prestaciones por jubilación o invalidez percibidas como rendimientos del trabajo.
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