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A social welfare mutual fund has requested clarification on whether sole traders or professionals can apply the €4,250 increase to the reduction of their taxable base for contributions. The Directorate General for Taxes (DGT) has ruled that this is possible, provided the requirements and limits set out in the Personal Income Tax Law are met.
Cuestión planteada Posibilidad de aplicar el límite incrementado de 4.250 euros del artículo 52.1 de la Ley 35/2006 por las aportaciones que realicen los empresarios individuales o profesionales a la mutualidad en virtud de contratos de seguro que cubran las contingencias previstas en el artículo 8.6 del texto refundido de la Ley de Regulación de los Planes y Fondos de Pensiones.
Es posible aplicar el límite incrementado de 4.250 euros previsto en el artículo 52.1.b.2.º de la LIRPF por las aportaciones que el empresario individual o el profesional realice a Mutualidades de Previsión Social de las que sea mutualista. Para ello, deben cumplirse los requisitos de las aportaciones y los límites establecidos en la normativa vigente.
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