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A resident in Spain has enquired whether rights held in a pension plan established in Malta are exempt from Wealth Tax. The DGT has ruled that the general exemption for pension plans does not apply if they do not comply with Spanish regulations or the rules for occupational funds in other Member States, unless they constitute a pan-European individual pension product.
Cuestión planteada Si, los derechos económicos de los beneficiarios y los derechos consolidados de los partícipes en el plan de pensiones mencionado en la descripción de los hechos están exentos en el Impuesto sobre el Patrimonio en virtud del artículo 4. Cinco de la Ley 19/1991, de 6 de junio, del Impuesto sobre el Patrimonio, en concreto, tras la incorporación de la nueva exención prevista en el apartado f) del mencionado artículo.
La exención de los derechos consolidados y económicos en planes de pensiones se limita a los regulados en los capítulos I a II del TRL de la Ley de Regulación de los Planes y Fondos de Pensiones, o en la Sección segunda de su Capítulo X. Un plan de pensiones en Malta no cumple estos requisitos de forma genérica. No obstante, si el plan es un producto paneuropeo de pensiones individuales regulado por el Reglamento (UE) 2019/1238, sí podrá beneficiarse de la exención del artículo 4.Cinco.f) de la LIP.
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