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A taxpayer has enquired about the tax treatment of amounts received following the dissolution and liquidation of their social welfare mutual fund. The Directorate General for Taxes (DGT) rules that these sums are classified as employment income and explains 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 en la base imponible la parte que exceda de las aportaciones no reducidas. Para las aportaciones realizadas hasta el 31 de diciembre de 2006, se puede aplicar la reducción del 40 por ciento si se perciben en forma de capital y han pasado más de dos años desde la primera aportación. La determinación de la parte correspondiente a cada periodo debe basarse en las cuotas pagadas y otros ingresos atribuibles según dichas cuotas.
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