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A tax resident in Spain has enquired whether the economic rights of a pension scheme (SIPP) are exempt from Wealth Tax. The DGT has ruled that the exemption only applies to schemes regulated within the EU or those falling under specific chapters of Spanish regulations.
Cuestión planteada -Tratamiento fiscal en el Impuesto sobre el Patrimonio que debe darse al plan de pensiones (SIPP). En concreto, si los derechos económicos de los beneficiarios están exentos en este impuesto.
La exención de los derechos consolidados y económicos de un plan de pensiones solo se aplica a los regulados en los capítulos I a II del TRLRPFP o en la sección segunda de su capítulo X (fondos de empleo en otros Estados miembros de la UE). Los planes constituidos en Estados no miembros de la Unión Europea no pueden beneficiarse de esta exención, ya que su aplicación sería una analogía prohibida.
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