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The inquirer asks whether the reduction for pension scheme contributions for persons with disabilities can be applied if their certificate does not specify the type of disability. The DGT indicates that if contributions are made under the general regime, the standard IRPF limits apply.
Cuestión planteada Posibilidad de aplicar la reducción prevista en el artículo 53 de la Ley 35/2006 por las aportaciones que realice a un plan de pensiones, teniendo en cuenta que en el certificado de minusvalía no se desglosa el grado de minusvalía física y el grado de minusvalía psíquica. Límite de reducción aplicable a la aportación a planes de pensiones.
La aplicación del régimen fiscal especial para personas con discapacidad requiere cumplir previamente el régimen financiero especial. Si las aportaciones se realizan conforme al régimen general, podrán ser objeto de reducción en la base imponible general del IRPF. En este caso, se aplicarán los límites máximos establecidos en los artículos 50 y 52 de la Ley 35/2006, sin que la base liquidable general pueda resultar negativa.
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