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The applicant inquired whether the transfer of pension commitments from a company to its majority shareholder could be considered a tax-exempt mobilisation. The DGT ruled that this transfer does not fall under the exemption scenarios provided by law.
Cuestión planteada Tratamiento fiscal asociado a este acuerdo de asunción de compromisos por pensiones a formalizar entre V y C. En particular:
La transmisión de compromisos por pensiones de una entidad a su accionista no se encuadra en el supuesto de movilización del artículo 29.1.b) del Reglamento sobre la instrumentación de los compromisos por pensiones. Por tanto, no resulta aplicable la exención del artículo 19.4.a) de la Ley 27/2014. Asimismo, no procede la deducción de primas no imputadas porque el supuesto no se ajusta al caso de cese de la relación laboral del trabajador.
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