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A query was raised regarding 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) has determined that, in accordance with Supreme Court rulings, 75% of such benefits must be included as employment income.
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 prestaciones por jubilación derivadas de aportaciones a la Mutualidad Laboral de Banca realizadas entre 1967 y 1978 deben integrarse en la base imponible como rendimientos del trabajo. Al no haber sido deducibles según la legislación vigente, se aplica la disposición transitoria segunda de la LIRPF. En este caso, se integrará el 75% del importe de las prestaciones percibidas.
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