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A query was raised regarding the possibility of transferring the economic rights of an insured pension plan to another entity and the resulting tax impact. The DGT ruled that, provided the regulatory and plan-specific conditions are met, such a transfer does not entail tax consequences.
Cuestión planteada Posibilidad de movilizarlo a otra entidad 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 los planes de previsión asegurados, el traspaso de la provisión matemática a otros planes de previsión asegurados o de pensiones no tiene efectos fiscales si se respetan los preceptos de la normativa de planes y del IRPF.
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