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The DGT confirms that excess pension contributions can be deducted if the prior inability to deduct was due to insufficient taxable base or percentage limit, within a five-year period and respecting current annual limits.
Taxpayers may claim deductions for excess pension contributions from 2017 to 2019 if the prior failure to deduct was due to insufficient taxable income or percentage cap, provided the five-year window and applicable annual limits are respected.
The tax team reviews your specific situation.
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