23. Individual savings plans

Regulations: Art. 7.v) and Third Additional Provision of the Law IRPFABBR

Income that becomes apparent at the time of the establishment of guaranteed life annuities resulting from individual systematic savings plans referred to in the Third Additional Provision of the Law of IRPFABBR, as well as in the transformation of certain life insurance contracts into individual systematic savings plans in the terms and with the requirements established in the fourteenth transitional provision of the Law of IRPFABBR.

See Chapter 5 for comments on individual systematic savings plans .