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The inquirer asks whether funds can be transferred from an insured forecast plan (PPA) to an individual systematic savings plan (PIAS). The DGT rules that regulations only permit transfers between insured forecast plans or towards pension plans.
Cuestión planteada Posibilidad de movilizar la provisión matemática del PPA al PIAS, sin que se produzcan consecuencias tributarias.
Según el artículo 49.3 del Reglamento del IRPF, el tomador de un PPA puede movilizar su provisión matemática a otros planes de previsión asegurados o a planes de pensiones. Por tanto, no se permite la movilización de la provisión matemática de un PPA a un PIAS.
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