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The inquirer asks whether it is possible to transfer the economic rights from a pension plan to a PIAS or a SIALP without tax consequences. The Directorate General for Taxes (DGT) responds that there is no regulation permitting such a transfer to these specific savings instruments.
The ruling clarifies that transfers from pension plans to individual savings insurance products (PIAS or SIALP) are not considered tax-neutral operations, meaning they would trigger tax liabilities.
The tax team reviews your specific situation.
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