Individual systematic savings plans (PIAS)

Regulations: Third Additional Provision Law IRPF

Individual systematic savings plans (PIAS) are configured as contracts signed with insurance entities to establish an insured life annuity with the resources contributed, provided that the following requirements are met:

1. Instrumentation and form of perception of benefits
2. Minimum contribution period. Maximum annual contribution and total amount of accumulated premiums
3. Provision of economic rights and taxation of the insured annuity