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V2254-23 ·27 July 2023 ·consulta-vinculante Medium impact
Tax

The increased reduction limit for contributions to self-employed pension plans may be applied

The inquirer asks whether, as a partner in a limited liability company, she can make contributions to simplified occupational pension plans for the self-employed and apply the increased reduction limit. The DGT indicates that jurisdiction over the nature of these plans lies with the Directorate General of Insurance and Pension Funds, but clarifies the applicable tax regulations.

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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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