Doctrine by topic · DGT Observatory

Second Transitional Provision: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Doctrinal reversal High confidence 10 rulings · 2021–2026

Current position

Retirement or disability benefits from the Mutualidad Laboral de Banca arising from contributions made between January 1, 1967, and December 31, 1978, must be included in the Personal Income Tax (IRPF) taxable base as employment income at 75 percent. This reduction is applicable because said contributions were not deductible under the legislation in force at that time. The gender gap supplement, having the nature of a contributory public pension, is subject to the same reduction of the second transitional provision.

The DGT's position has undergone a reversal regarding ruling V0232-21, which denied the application of the second transitional provision to the benefits of the Mutualidad de Banca. As of 2024, the administration establishes that contributions between 1967 and 1978 were not deductible, which allows the benefits to be included at 75 percent. This interpretation has remained constant in the most recent rulings.

Turning points

  1. V0237-24

    It is established that contributions between 1967 and 1978 were not deductible, allowing the benefits to be included at 75 percent according to the second transitional provision.

Analysis based on 10 of 10 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

10
V0896-26 23 Apr 2026

75% of banking mutual aid contributions treated as earnings from work

SG de Tributación de las Operaciones Financieras
rendimientos del trabajomutualidades de previsión socialdisposición transitoria segundabase imponibleprestaciones por jubilación LIRPF — Ley 35/2006 del IRPF art. 17.2.a.4LIRPF — Ley 35/2006 del IRPF art. DT 2
Affects CompanyExpat · Non-residentIndividual
V0733-24 16 Apr 2024

Integration of 75% of Banking Mutual Society benefits as employment income

SG de Tributación de las Operaciones Financieras
rendimientos del trabajomutualidades de previsión socialdisposición transitoria segundabase imponibleaportaciones LIRPF — Ley 35/2006 del IRPF art. 17.2.a.4LIRPF — Ley 35/2006 del IRPF art. DT 2
Affects CompanyExpat · Non-residentIndividual

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