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V2241-23 ·27 July 2023 ·consulta-vinculante Medium impact
Tax

The nullity of contributions to pension plans has no tax effects if vested rights are maintained

A retiree inquires whether the declaration of nullity of the contributions made by his City Council to his pension plan affects his Personal Income Tax (IRPF). The DGT responds that there are no tax effects as long as the vested rights are maintained, although if a restitution were to occur, he could rectify his tax returns.

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2023-07-27PublishedPublished 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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