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The applicant inquired about the tax implications of transferring rights from a pension plan to an EPSV. The DGT indicates that financial regulations do not permit such a transfer and that contributions to an EPSV intended to reduce the IRPF taxable base must comply with the requirements applicable to social welfare mutual funds.
Cuestión planteada 1. En caso de traspasar de los derechos consolidados del plan de pensiones a la EPSV ¿qué trascendencia tributaria tendría?.
El régimen financiero de los planes de pensiones no contempla la movilización de derechos consolidados hacia una entidad de previsión social voluntaria. Respecto a las aportaciones a EPSV, para que sean susceptibles de reducción en la base imponible del IRPF de territorio común, deben cumplirse todos los requisitos del artículo 51 de la Ley 35/2006, aplicables a las mutualidades de previsión social.
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