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Una entidad consulta si la movilización de compromisos por pensiones a un nuevo contrato de seguro tras una licitación mantiene la no sujeción tributaria y la antigüedad de las primas para el régimen transitorio. La DGT responde que la movilización no está sujeta a IRPF ni IS siempre que se cumplan los requisitos de integración y rescate, y que no se pierde la antigüedad de las primas originales.
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