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A taxpayer made contributions to individual pension plans and received employer contributions that exceeded the legal limit. The Tax Agency has ruled that if the excess surpasses the maximum financial limit, it cannot be deducted from the current tax year or the following five years.
Taxpayers who exceed the maximum financial limit for pension contributions will lose the ability to deduct those excess amounts from their taxable base for the current year and the subsequent five years.
The tax team reviews your specific situation.
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