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Practical Income Manual 2022.

5. Disposition of rights consolidated by mutualists, participants or insured

Regulations: Articles 51.8, Additional Provision eleventh Law Personal Income Tax and 50 of Regulation Personal Income Tax

In cases of disposal of consolidated rights by mutual members of social security mutual societies, including the social security mutual society of professional athletes, as well as by participants in pension plans regulated in Directive 2003/41/EC of the European Parliament and of the Council, of June 3, relating to the activities and supervision of employment pension funds, in cases other than those provided for in the consolidated text of the Law on the Regulation of Pension Plans and Funds, the taxpayer must make up the reductions in the tax base improperly carried out, presenting complementary self-assessments, including late payment interest.

The complementary self-assessments will be submitted within the period between the date of the advance withdrawal and the end of the regulatory declaration period corresponding to the tax period in which the advance withdrawal is made.

See, within Chapter 13, the section "Reductions for contributions and contributions to social security systems ", as well as the section related to "Reductions for contributions to the fixed premium social security mutual society of professional and high-level athletes ".

Attention: If the complementary declaration responds to this circumstance, the taxpayer must mark the box with an "X". [115] ##4##of the "Supplementary declaration" section of declaration .