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V2029-25 ·29 October 2025 ·consulta-vinculante Medium impact
Tax

Conditions for the application of the special tax regime for contributions to pension plans for persons with disabilities

The DGT states that the special financial regime must be met first to apply the special tax regime, and the choice must precede contributions.

In 6 key points

How it affects those involved

Contributions to a pension plan for a disabled individual are only allowed if the special financial regime is met and the special tax regime is applied prior to any contributions.

Lifecycle

2025-10-29PublishedPublished 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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