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A senior executive enquired whether transferring their collective pension insurance following termination of employment would be exempt from Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that the exemption cannot be applied because the destination insurance contract does not meet the legal requirements for establishing pension commitments.
Cuestión planteada 1. Aplicación de la no sujeción prevista en la disposición adicional primera de la Ley 35/2006 a la movilización descrita.
Para que la movilización de un seguro colectivo de pensiones no esté sujeta al IRPF, el importe del derecho de rescate debe destinarse a otro seguro colectivo que instrumente compromisos por pensiones. Si el contrato de destino no cumple los requisitos de la normativa sobre la materia, no procede la aplicación de la no sujeción prevista en la disposición adicional primera de la Ley 35/2006.
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