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A tax resident in Spain inquires whether rights in a pension plan established in Malta are exempt from Wealth Tax. The DGT responds that the exemption applies if the plan is subject to the legislation of other Member States pursuant to the TRLRPFP.
Question posed: Tax treatment in Wealth Tax to be applied to the pension plan described, established, and regulated in Malta. Specifically, whether the economic rights of the beneficiaries and the consolidated rights of the participants in the same are exempt from this tax.
The exemption for the consolidated rights of participants and the economic rights of beneficiaries in pension plans applies to those regulated in Chapters I to II of the TRLRPFP and to those provided for in Section Two of its Chapter X subject to the legislation of other Member States. If the pension plan meets these requirements, it may benefit from the exemption under Article 4.Five.a) of the LIP. Otherwise, it may not enjoy the tax benefit in order to avoid a prohibited analogous application.
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