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V0163-26 ·29 January 2026 ·consulta-vinculante Medium impact
Tax

Possibility of increasing the reduction limit for pension plan contributions

The consultant asks about the tax reduction limit on taxable income from participation in a company pension plan and an individual pension plan. The tax authority responds that the combined maximum limit can be increased under legal conditions, even if there are corporate contributions.

In 6 key points

Lifecycle

2026-01-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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