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The applicant asks whether the second transitional provision of the Personal Income Tax Law (LIRPF) can be applied to their Social Security pension derived from contributions to the Labor Pension Fund between 1973 and 1978. The Directorate General for Taxes (DGT) responds that, following Supreme Court precedent, 75% of such benefits must be integrated as income from employment.
Cuestión planteada Posibilidad de aplicar la disposición transitoria segunda de la Ley 35/2006 a la prestación de la Seguridad Social derivada de aportaciones al Montepío Laboral.
Las aportaciones realizadas a la Mutualidad Laboral de Banca entre el 1 de enero de 1967 y el 31 de diciembre de 1978 no fueron deducibles según la legislación de la época. Por tanto, aplicando la disposición transitoria segunda de la LIRPF y la jurisprudencia del Tribunal Supremo, la parte de la prestación correspondiente a ese periodo debe integrarse en la base imponible como rendimiento del trabajo en un 75%.
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