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The inquiry asks whether benefits from a collective insurance policy taken out on 28 December 2006 can benefit from the transitional regime under the eleventh transitional provision of Law 35/2006. The DGT rules that it is not applicable, both to the premiums of the new policy and to the transferred mathematical provision.
Cuestión planteada Si a las prestaciones derivadas de la póliza del seguro colectivo suscrita el 28 de diciembre de 2006, les resultaría aplicable el régimen transitorio previsto en la disposición transitoria undécima de la Ley 35/2006.
El régimen transitorio solo ampara seguros contratados antes del 20 de enero de 2006. En el caso de movilización de provisión matemática, no se aplica el régimen si la movilización supone una variación del compromiso, una alteración del valor de la provisión o una modificación de las primas originales. En este caso, el cambio de prestación definida a aportación definida, la ampliación de contingencias y el cambio de renta a capital constituyen una variación del compromiso.
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