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The taxpayer inquires how to apply excess pension plan contributions from 2016, 2017, and 2019 to their 2021 tax return. The Tax Agency responds that these excesses may be reduced in the following five tax years, respecting the limits in force during the year the reduction is applied.
Question posed: Possibility and method of reducing pending excesses in the personal income tax (IRPF) taxable base for the 2021 tax year.
Contributions that could not be reduced due to insufficient taxable base or because they exceeded the percentage limit may be applied in the following five tax years. The allocation must respect the limits established in the regulations in force during the tax year in which the reduction is applied. In the event that contributions from previous years coincide with those of the current tax year, the contributions from previous years shall be understood to be reduced first. For excesses from the 2016 to 2020 periods, it shall be understood that the outstanding amounts correspond to employer contributions up to the limit of those effectively allocated, and the excess to contributions made by the taxpayer.
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