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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 de compromisos por pensiones a otro contrato de seguro no está sujeta a IRPF ni a IS, siempre que se cumpla lo dispuesto en el TRLRPFP y el Reglamento RD 1588/1999. La movilización no altera la naturaleza de las primas ni el cómputo de su antigüedad en el contrato original. Para el régimen transitorio de la LIRPF, las modificaciones de primas o provisiones debidas a la normativa de contratación no impiden su aplicación, siempre que no varíen el compromiso existente. No obstante, la nueva póliza de destino no se considera póliza original para efectos del régimen transitorio.
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