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A taxpayer returning to Spain after residing in Switzerland asks whether to declare their 'freedom of passage' account (similar to a pension plan) in Form 720. The DGT responds that although pension plans are not explicitly listed, if they allow withdrawals under conditions similar to life insurance, they must be declared.
Cuestión planteada
Los derechos de un plan de pensiones extranjero no están incluidos taxativamente en las categorías de bienes del modelo 720. Sin embargo, si las condiciones del plan permiten ejercer el derecho de rescate a favor del partícipe en términos propios de un seguro de vida, se debe informar conforme al artículo 42 ter.3.a) del RGAT. Esto queda sujeto a que no se cumplan los eximentes del apartado 4 de dicho artículo.
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