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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 DGT ruled that these payments are classified as employment income and explains how to apply the 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 prestaciones de mutualidades de previsión social son rendimientos del trabajo según el artículo 17.2.a).4ª de la LIRPF. Para 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 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, con los límites temporales de la disposición transitoria duodécima.
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