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V0527-26 ·5 March 2026 ·consulta-vinculante Medium impact
Tax

Cannot apply increased limit under Article 53 of LIRPF if contributions are made under general regime

The consultant asks whether a reduction for contributions to a disability-covered pension plan can be applied. The DGT states that the special fiscal regime can only be used if the special financial regime is first met, and the choice must be made prior to contributions.

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2026-03-05PublishedPublished 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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