2. Consolidated rights provision

The disposition of the 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 in the tax base the reductions unduly made, by carrying out the complementary self-assessments, which will include late payment interest.

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