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A taxpayer with a 51% physical disability inquired whether they could apply tax base reductions for contributions to a pension plan specifically designed for persons with disabilities. The Directorate General of Taxes (DGT) ruled that the individual does not meet the necessary disability requirements to access this special regime.
Cuestión planteada Posibilidad de contratar un plan de pensiones para personas con discapacidad y de aplicar la reducción prevista en el artículo 53 de la Ley 35/2006 por las aportaciones que realice al mismo. Si puede disponer del plan a los diez años de antigüedad de las aportaciones. Si es aplicable la exención prevista de hasta un importe máximo anual de 3 veces el IPREM a la prestación que obtenga en forma de renta. Tributación de la prestación que se genere en caso de fallecimiento.
Para aplicar el régimen fiscal especial de los sistemas de previsión social para personas con discapacidad, es necesario cumplir previamente el régimen financiero especial. Este exige un grado de minusvalía física o sensorial igual o superior al 65 por ciento, o psíquica igual o superior al 33 por ciento. Al tener el consultante un 51% de discapacidad física, no puede beneficiarse de este régimen.
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