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V0825-26 ·16 April 2026 ·consulta-vinculante Medium impact
Tax

Transfer of rights from a protected pension plan to a pension plan may have no tax consequences

A retiree asks whether they can transfer their entire protected pension plan to a pension plan and the tax impact. The DGT states that such transfer will have no tax consequences if regulatory and plan-specific conditions are met.

In 6 key points

How it affects those involved

No tax consequences if regulatory and plan-specific conditions are met.

Lifecycle

2026-04-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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