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V3849-15 2 December 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mutualidad de previsión social

Mutuality income attributable to fees may be included to determine contributions under transitional regimes

An entity liquidating a social welfare mutuality has requested guidance on how to determine the portion of amounts received from members that corresponds to contributions made prior to 1999 and 2006. The DGT has ruled that, for the purposes of withholding tax and the application of transitional regimes, both the fees paid and other mutuality income attributable to each member based on those fees may be included.

The question raised

Whether, for the purposes of applying the second and twelfth transitional provisions, to determine the portion corresponding to contributions made until December 31, 1998, or December 31, 2006, respectively, both the quotas paid by the mutualists and the portion of the remaining income of the mutual society (excluding those destined for other purposes) attributable to each mutualist based on the quotas paid may be taken into account.

The DGT's ruling

To determine the portion of the amounts corresponding to contributions made until December 31, 2006 (twelfth transitional provision) and until December 31, 1998 (second transitional provision), the quotas paid by the mutualists and the other income of the mutual society attributable to each based on said quotas must be taken into account. This criterion is applicable both to the managing entity when performing withholdings and to the mutualists when applying the transitional regimes. Notwithstanding, these attributable incomes do not acquire the nature of own contributions for determining the amount of returns to be included in the taxable base.

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