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A retired lawyer wishes to transfer funds from the Universal Plan of the Lawyers' Mutual Society to a pension scheme. The Directorate General for Taxes (DGT) has ruled that there is no regulation allowing such a transfer without tax consequences.
Cuestión planteada Si este traspaso está sometido a retención del Impuesto sobre la Renta de la Personas Físicas.
No existe desarrollo normativo que permita movilizar los derechos de mutualidades de previsión social a otros instrumentos de previsión social. Por tanto, el traspaso de los fondos del Plan Universal de la Abogacía a un plan de pensiones tendrá la consideración de rendimientos del trabajo. Estos rendimientos estarán sujetos a retención conforme al Reglamento del IRPF.
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