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The applicant inquires about the tax implications of transferring pension plan rights to another plan and subsequently withdrawing them as an annuity. The DGT indicates that the transfer is not taxable if regulatory conditions are met, and that the subsequent withdrawal is treated as employment income.
Cuestión planteada Consecuencias fiscales de movilizar los derechos económicos a otro plan de pensiones.
La movilización de derechos económicos entre los sistemas de previsión social de la Ley del IRPF no tendrá consecuencias tributarias siempre que se realice en los supuestos y condiciones establecidos reglamentariamente. Por otro lado, las prestaciones percibidas por los beneficiarios de planes de pensiones tendrán la consideración de rendimientos del trabajo.
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