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The inquiry asks whether allocating cash contributions to a protected estate into a pension plan violates the non-disposal period. The DGT responds that using the funds for financial investments does not mandate regularization if the new asset replaces the cash and is integrated into the protected estate.
Question raised 1) Whether allocating cash contributions made to the pension plan before the expiration of the four years following the fiscal year in which the contribution was made, a period established in Article 54 of the Tax Law, implies non-compliance with said requirement.
The use of contributed funds to carry out financial investments does not give rise to the obligation of regularization, provided it is done in accordance with the administration regime of Law 41/2003 and the acquired asset is integrated into the protected estate. In this case, the calculation of the non-disposal period shall be made in relation to the asset or right that replaces the initially contributed cash. Furthermore, the tax benefits for contributions to pension plans and for contributions to protected estates are independent and incompatible with each other.
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