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V0825-26 16 April 2026 · SG de Tributación de las Operaciones Financieras Criterion in force
IRPF · plan de previsión asegurado

Transfer of rights from a protected pension plan to a pension plan may have no tax consequences

A retiree asks whether they can transfer their entire protected pension plan to a pension plan and the tax impact. The DGT states that such transfer will have no tax consequences if regulatory and plan-specific conditions are met.

The question raised

Question posed: Possibility of transferring it in its entirety to a pension plan and the tax consequences of said transfer.

The DGT's ruling

The transfer of economic rights between social security systems may be carried out without tax consequences. In order to avoid tax impact, the conditions established in the pension plan regulations and in the Personal Income Tax Regulations must be met. Furthermore, the possibility of carrying out the transfer is subject to the conditions of the insured pension plan itself allowing it.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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