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A taxpayer has enquired whether they can continue making contributions to their pension scheme after retiring, and whether they can contribute to their spouse's scheme if the latter has no income. The Directorate-General for Taxes (DGT) indicates that contributions may continue after retirement has been granted; however, once pension benefits have been drawn, contributions may only be made to cover contingencies of death or disability.
Cuestión planteada Si después de jubilarse y hasta que decida rescatar el plan de pensiones puede seguir realizando aportaciones destinadas a la contingencia de jubilación, y si es obligatorio rescatar el plan a los 65 años. Asimismo, si puede seguir realizando aportaciones al plan de pensiones de su cónyuge, que no tiene ingresos. En ambos casos, posibilidad de aplicar la reducción en la base imponible prevista en el artículo 51 de la Ley del Impuesto sobre la Renta de las Personas Físicas a las cantidades aportadas.
A partir del acceso a la jubilación, el partícipe puede seguir realizando aportaciones al plan de pensiones. No obstante, una vez iniciado el cobro de la prestación por jubilación, las aportaciones solo podrán destinarse a las contingencias de fallecimiento y dependencia. Las aportaciones realizadas que cumplan estos requisitos podrán ser objeto de reducción en la base imponible general del IRPF, respetando los límites legales. Asimismo, se puede aplicar la reducción por aportaciones al plan del cónyuge con límite de 2.500 euros anuales si este no tiene rendimientos netos o estos son inferiores a 8.000 euros.
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