5. Economic rights

Regulations: Art. 4.Five Wealth Tax Law

The following instruments are considered exempt from economic rights:

• The consolidated rights of the participants and the economic rights of the beneficiaries in a pension plan.
• The rights of economic content that correspond to premiums paid to the insured pension plans defined in article 51.3 of the Law of PIT
• The rights of economic content that correspond to contributions made by the taxpayer to the company social security plans regulated in article 51.4 of the Law of PIT
• The rights of economic content derived from the premiums paid by the taxpayer to collective insurance contracts, other than company social security plans, which implement the pension commitments assumed by companies, in the terms provided for in the First Additional Provision of the consolidated text of the Law on Regulation of Pension Plans and Funds, and in its implementing regulations, as well as those derived from the premiums paid by employers to the aforementioned collective insurance contracts.
• The rights of economic content that correspond to premiums paid to private insurance that cover dependency defined in article 51.5 of the Law of PIT