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V0183-20 27 January 2020 · SG de Tributación de las Operaciones Financieras Criterion in force
IRPF · planes de pensiones

Special tax regime for pension plans unavailable to persons with 51% physical disability

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.

The question raised

Possibility of contracting a pension plan for persons with disabilities and applying the reduction provided for in Article 53 of Law 35/2006 for the contributions made to it. Whether the plan can be accessed ten years after the contributions were made. Whether the exemption provided for up to a maximum annual amount of 3 times the IPREM is applicable to the benefit obtained in the form of an annuity. Taxation of the benefit generated in the event of death.

The DGT's ruling

To apply the special tax regime for social security systems for persons with disabilities, it is necessary to first comply with the special financial regime. This requires a degree of physical or sensory disability equal to or greater than 65 percent, or mental disability equal to or greater than 33 percent. As the taxpayer has a 51% physical disability, they cannot benefit from this regime.

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