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

Regulations: Articles 51.8, Additional Provision eleven of Law IRPF and 50 of Regulation IRPF

In cases of disposal of vested rights by members of social welfare mutual societies, including the social welfare mutual society for professional athletes, as well as by participants in pension plans regulated by Directive 2003/41/EC of the European Parliament and of the Council of 3 June on the activities and supervision of occupational 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 replace any reductions in the tax base unduly made by submitting supplementary self-assessments, including late payment interest.

Supplementary self-assessments must be submitted within the period between the date of the early withdrawal and the end of the regulatory declaration period corresponding to the tax period in which the early withdrawal is made.

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

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