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V0200-23 ·8 February 2023 ·consulta-vinculante Medium impact
Tax

No IRPF liability if pension insurance surrender is transferred to a pension plan

A worker inquired whether the surrender of a collective pension insurance policy due to termination of employment could be exempt from IRPF. The DGT ruled that non-liability only applies if the funds are integrated into another collective life insurance policy that provides for pension commitments.

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2023-02-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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