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An entity asks whether mobilising pension commitments to a new insurance contract after a tender maintains tax exemption and the original premium age for the transitional regime. The DGT responds that mobilisation is exempt from IRPF and IS if integration and rescue conditions are met, and that the original premium age is not lost.
Cuestión planteada Aplicación a la movilización de la no sujeción prevista en la disposición adicional primera de la Ley del IRPF y el artículo 19.4 de la Ley del IS. Mantenimiento de la antigüedad de las primas satisfechas a efectos de la aplicación de la reducción del 40 por ciento prevista en el régimen transitorio de la Ley del IRPF.
La renta por movilización a otro contrato de seguro no está sujeta a IRPF ni a IS si se realiza según la disposición adicional primera del TRLRPFP y el Reglamento RD 1588/1999. La movilización no altera la antigüedad de las primas del contrato original, pero la nueva póliza de destino no se considera la póliza original para efectos del régimen transitorio de la disposición transitoria undécima de la LIRPF. Las modificaciones de primas o provisiones por normativa de contratación no impiden el régimen transitorio siempre que no varíe el compromiso existente.
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