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V0848-25 ·20 May 2025 ·consulta-vinculante Low impact
Tax

Contributions to disability pension plans require compliance with special financial regime

The consultant asks whether contributions to a pension plan for their daughter with disability after a partial withdrawal are allowed, and whether the IRPF reduction applies. The DGT states that the special tax regime depends on prior compliance with the special financial regime, which falls under the Directorate General of Insurance and Pension Funds.

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2025-05-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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