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V0030-26 9 January 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · patrimonio protegido

Limits on reductions for protected assets and pension plans for disabled persons are independent

The DGT confirms that reductions for protected assets and pension plans for disabled individuals are independent, although their combined application must not result in a negative taxable base.

The question raised

Whether the limits provided for in Articles 53 and 54 of the Tax Law for both contributions apply autonomously with respect to each type of contribution.

The DGT's ruling

The reduction for contributions to pension plans (Article 53 LIRPF) is independent of the reduction for contributions to protected assets (Article 54 LIRPF). However, the general taxable base may not result in a negative amount due to the application of both reductions, pursuant to Article 50 of the Tax Law.

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