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Form 100. Personal Income Tax Declaration 2022

8.2.2.3.Insured pension plans

Premiums paid to Insured Pension Plans will reduce the tax base when they meet the following requirements:

  1. The taxpayer must be the policyholder, insured and beneficiary. However, in the event of death, you may generate the right to benefits under the terms provided for in Legislative Royal Decree 1/2002, which approves the Revised Text of the Law on the Regulation of Pension Plans and Funds.

  2. The contingencies covered must be, only, those provided for in article 8.6 of Legislative RD 1/2002 ((retirement, total and permanent work incapacity for the usual profession or absolute and permanent for all work, and major disability, death of the participant or beneficiary and severe dependency or great dependency of the participant) and, they must have retirement coverage as their main coverage. .

  3. Early withdrawal, total or partial, will only be allowed in the cases provided for in the pension plan regulations.

  4. These insurance contracts will have to offer an interest guarantee and use actuarial techniques.

  5. It must be expressly and prominently stated in the conditions of the policy that it is an Insured Pension Plan. The name Insured Provident Plan and its acronym are reserved for insurance contracts that meet these requirements.

  6. Policyholders may, by unilateral decision, transfer their mathematical provision to another insured pension plan of which they are policyholders, or to one or more pension plans of the individual or associated system in which they are participants. Once the contingency is reached, mobilization will only be possible if the conditions of the plan allow it.