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The taxpayer inquires about the tax treatment of amounts received following the dissolution and liquidation of their social welfare mutual fund. The DGT rules that these amounts 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 prestaciones de mutualidades de previsión social son rendimientos del trabajo según el artículo 17.2.a).4ª de la Ley 35/2006. Para aportaciones realizadas antes de 1999, se aplica el régimen de la disposición transitoria segunda, integrando la parte que exceda de las aportaciones no deducidas (o el 75% si no se pueden acreditar). Para aportaciones hasta 2006, se puede aplicar la reducción del 40% si se percibe en forma de capital, bajo los límites de la disposición transitoria duodécima. Para determinar la parte de aportaciones, se deben considerar las cuotas pagadas y otros ingresos atribuibles en función de dichas cuotas.
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