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A query was raised regarding the tax treatment of the disposal of consolidated rights within a social welfare mutual fund in scenarios not covered by pension plan regulations. The Directorate General for Taxes (DGT) ruled that this necessitates the repayment of applied reductions and the taxation of the excess amount received.
Cuestión planteada Tratamiento fiscal en el caso de disposición de derechos consolidados por parte del mutualista en supuestos distintos de los previstos en la normativa de planes y fondos de pensiones.
La reducción en la base imponible por aportaciones a mutualidades de previsión social exige que los derechos consolidados se hagan efectivos solo en los supuestos previstos para los planes de pensiones. Si se realiza una disposición anticipada, total o parcial, en supuestos distintos, se pierde la totalidad de las reducciones practicadas por todas las cantidades satisfechas. Esto obliga a reponer las reducciones mediante autoliquidaciones complementarias con intereses de demora y a tributar como rendimiento del trabajo por el exceso sobre las aportaciones.
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