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A mutual fund member inquired whether they could transfer their rights from a social welfare mutual fund to a pension plan, either before or after retirement. The Directorate-General for Insurance and Pension Funds (DGT) responded that there is no legislation permitting such a transfer.
Cuestión planteada Posibilidad de movilizar los derechos de la mutualidad de previsión social a un plan de pensiones, de forma previa a su jubilación o una vez acaezca la misma.
No existe desarrollo normativo que permita la movilización de derechos de mutualidades de previsión social a otros instrumentos de previsión social. Por tanto, la disposición de dichos derechos económicos tendrá la consideración de rendimientos del trabajo según el artículo 17.2.a) 4ª de la LIRPF.
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