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V2503-20 22 July 2020 · SG de Tributación de las Operaciones Financieras Criterion in force
IRPF · seguro colectivo

Exemption from Personal Income Tax on collective pension insurance payouts if transferred to another qualifying insurance policy

A worker enquired whether the payout of a collective pension insurance policy following termination of employment would be subject to Personal Income Tax (IRPF) if the funds were transferred to another insurance policy. The Directorate General for Taxes (DGT) ruled that no tax liability arises provided the legal requirements for integration are met.

The question raised

Cuestión planteada Aplicación de la no sujeción prevista en la disposición adicional primera de la Ley 35/2006 a la movilización descrita

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