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A taxpayer made contributions to individual pension plans and received employer contributions that exceeded the legal limit. The Tax Agency has ruled that if the excess surpasses the maximum financial limit, it cannot be deducted from the current tax year or the following five years.
Cuestión planteada Posibilidad y forma de reducir las aportaciones y contribuciones en la base imponible del IRPF del ejercicio 2022 y posibilidad de reducir el exceso en el próximo ejercicio.
Si las aportaciones y contribuciones exceden los límites máximos previstos en el artículo 51.6 de la LIRPF y el artículo 5.3.a) del TRLRPFP, dicho exceso no podrá ser objeto de reducción en la base imponible del IRPF del ejercicio actual ni de los ejercicios siguientes. La posibilidad de reducir aportaciones en los cinco ejercicios posteriores solo aplica a los excesos por insuficiencia de base o límite porcentual, no a los que superen el límite financiero máximo.
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