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V0163-26 29 January 2026 · SG de Tributación de las Operaciones Financieras Criterion in force
IRPF · base imponible

Possibility of increasing the reduction limit for pension plan contributions

The consultant asks about the tax reduction limit on taxable income from participation in a company pension plan and an individual pension plan. The tax authority responds that the combined maximum limit can be increased under legal conditions, even if there are corporate contributions.

The question raised

Limit of reduction in the personal income tax (IRPF) taxable base.

The DGT's ruling

The maximum annual aggregate limit for contributions to social security systems may be increased in the cases provided for by the regulations. This limit and its increases refer to the aggregate of contributions made to one or several social security instruments. Therefore, the employer contribution to the occupational pension plan may allow for the application of the increase in the limit provided for in Article 52.1 of the Personal Income Tax Law (LIRPF).

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