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A taxpayer inquired whether they could transfer rights from ordinary pension plans to a plan for persons with disabilities to benefit from tax exemptions. The Directorate General for Taxes (DGT) ruled that this is not possible, as opting for the special regime must occur prior to making contributions.
Cuestión planteada 1. Posibilidad de movilizar sus derechos en los otros planes de pensiones al plan de pensiones constituido a favor de personas con discapacidad, aplicando la exención prevista en el artículo 7.w) de la Ley 35/2006 del Impuesto sobre la Renta de las Personas Físicas, en el caso de que perciba prestaciones en forma de renta.
Las prestaciones derivadas de aportaciones realizadas a planes de pensiones del régimen general no pueden acogerse al régimen especial de personas con discapacidad. La opción por el régimen especial debe realizarse antes de efectuar las aportaciones, por lo que la movilización de derechos no es posible. En caso de que se aplique la exención, esta tiene un límite anual conjunto de tres veces el IPREM.
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