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The consultant asks whether a reduction for contributions to a disability-covered pension plan can be applied. The DGT states that the special fiscal regime can only be used if the special financial regime is first met, and the choice must be made prior to contributions.
Question posed: Possibility of applying the reduction provided for in Article 53 of the Personal Income Tax Law for premiums paid to the insured social security plan.
The application of the special tax regime for social security systems in favor of persons with disabilities is conditional upon prior compliance with the special financial regime. The election of said regime must precede the making of contributions. If contributions are made under the general regime, neither the special regime nor the increased limit provided in Article 53 of the Personal Income Tax Law (LIRPF) may be applied.
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