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V0238-24 29 February 2024 · SG de Tributación de las Operaciones Financieras Criterion in force
IRPF · rendimientos íntegros del trabajo

Pension contribution reduction limits determined on an individual employer basis

An association has requested clarification regarding the new IRPF tax base reduction limits for contributions to social security systems. The DGT clarifies how to apply multipliers based on income and how to calculate increments for self-employed individuals and promoters.

The question raised

The consultant raises several questions which are detailed in the body of the response.

The DGT's ruling

To apply the multiplier for the maximum employee contribution, the gross employment income from each employer must be considered individually and not the total from all employers. The increase in the limit for individual entrepreneurs who are promoters and participants in an employment plan is that provided for in ordinal 2 of Article 52.1.b) of the LIRPF. In cases of workers with self-employment activity, the sum of the increases for employer contributions and contributions to simplified plans for the self-employed may not exceed 8,500 euros per year.

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