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Practical Income Manual 2020.

2. Consolidated rights provision

The provision of consolidated rights in cases other than those provided for pension plans in article 8.8 of its regulatory standard (long-term unemployment or serious illness), will determine the obligation for the taxpayer to replace the reductions in the tax base. improperly carried out, with the practice of complementary self-assessments, which will include late payment interest.

The amounts received that exceed the amount of the contributions made, including, where applicable, the contributions imputed by the promoter, will be taxed as income from work in the tax period in which they are received.