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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.
Cuestión planteada Posibilidad de movilizarlo en su totalidad a un plan de pensiones y consecuencias fiscales de dicha movilización.
La movilización de derechos económicos entre sistemas de previsión social puede realizarse sin consecuencias tributarias siempre que se cumplan las condiciones reglamentarias. En el caso de planes de previsión asegurados, la movilización a planes de pensiones es posible si las condiciones del plan lo permiten, especialmente tras alcanzar la contingencia. El procedimiento debe ajustarse a lo establecido en el Reglamento de Planes y Fondos de Pensiones y en el Reglamento del IRPF.
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