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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.
Cuestión planteada Límite de reducción en la base imponible del IRPF.
El límite anual máximo conjunto de aportaciones y contribuciones a sistemas de previsión social puede incrementarse en los supuestos previstos en la normativa. Este límite y sus incrementos se refieren al conjunto de aportaciones realizadas a uno o varios instrumentos de previsión social. Por tanto, la contribución empresarial al plan de pensiones de empleo puede permitir operar el incremento del límite previsto en el artículo 52.1 de la LIRPF.
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