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

Regulations: Articles 51.8, Additional Provision Eleventh Law PIT and 50 of the RegulationPIT

Remember: and In cases where the situation that motivates the regularization affects tax periods prior to 2024, consult the practical manual corresponding to the aforementioned tax period.

In cases of disposal of vested rights by members of mutual benefit societies, including the mutual benefit society for 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 3 June 2003 on the activities and supervision of institutions for occupational retirement provision, 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 the reductions in the taxable base unduly made, by submitting a corrective self-assessment corresponding to the 2025 tax year. The replacement of reductions in the taxable base unduly applied in previous years will be carried out by submitting a supplementary or corrective declaration, as appropriate, in each year in which the reduction was applied. For these purposes, please refer to the practical manual corresponding to the affected tax period.

These self-assessments will generate late payment interest which, where applicable, will be settled by the Administration.

The corrective self-assessments corresponding to the 2025 tax year will be submitted within the period between the date of the advance disbursement and the end of the regulatory declaration period corresponding to the tax period in which the advance disbursement 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 amended return for the 2025 fiscal year corresponds to this circumstance, the taxpayer must mark the box with an "X". [115] from the "Corrected Self-Assessment" section of the declaration.