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V0591-26 ·12 March 2026 ·consulta-vinculante Medium impact
Tax

'Plus of social security' deemed worker contribution for IRPF reduction limits

The DGT determines that the 'social security supplement' in an employment pension plan is considered a worker contribution because it can be suspended and replaced by voluntary contributions, thus affecting the calculation of the IRPF reduction limits under Article 52.1 of the LIRPF.

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2026-03-12PublishedPublished 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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