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A taxpayer queried the tax treatment of amounts received following the dissolution and liquidation of their social welfare mutual fund. The Directorate General for Taxes (DGT) ruled that these sums are classified as employment income and explained how to apply transitional tax regimes.
Cuestión planteada Tratamiento fiscal correspondiente a la cantidades a percibir como consecuencia de la disolución y liquidación de la mutualidad de previsión social.
Las cantidades percibidas por la liquidación de una mutualidad de previsión social son rendimientos del trabajo según el artículo 17.2.a).4ª de la Ley 35/2006. Para las aportaciones realizadas hasta el 31 de diciembre de 1998, se aplica el régimen de la disposición transitoria segunda, integrando el 75% si no se pueden acreditar las aportaciones no reducidas. Para las aportaciones hasta el 31 de diciembre de 2006, se puede aplicar la reducción del 40% si se perciben en forma de capital y han pasado dos años desde la primera aportación. La parte de la liquidación correspondiente a ingresos propios de la mutualidad se debe atribuir al mutualista en función de sus cuotas pagadas.
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