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A query was raised regarding the application of the second transitional provision of the Personal Income Tax Act (LIRPF) to withholdings on mutual fund benefits. The Directorate General for Taxes (DGT) clarifies that these amounts constitute employment income and establishes the method for calculating the withholding tax.
Cuestión planteada Aplicación de las reglas previstas en la disposición transitoria segunda de la Ley 35/2006, a las cantidades correspondientes a contingencias de jubilación o invalidez que deriven de aportaciones realizadas antes de 1 de enero de 1999 a efecto de retenciones.
Las prestaciones por jubilación o invalidez derivadas de aportaciones realizadas antes de 1 de enero de 1999 se integran en la base imponible como rendimientos del trabajo. Si no se puede acreditar la cuantía de las aportaciones que no fueron objeto de reducción, el rendimiento íntegro será el 75% de la cuantía percibida. Para la retención a cuenta, la entidad debe computar el 75% del importe satisfecho, permitiendo al mutualista acreditar una cuantía distinta en su declaración.
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