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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.
Cuestión planteada Posibilidad de aplicar la reducción prevista en el artículo 53 de la Ley del IRPF por las primas satisfechas al plan de previsión asegurado.
La aplicación del régimen fiscal especial de los sistemas de previsión social para personas con discapacidad está condicionada al cumplimiento previo del régimen financiero especial. La opción por este régimen debe ser previa a la realización de las aportaciones. Si las aportaciones se realizan bajo el régimen general, no podrá aplicarse el régimen especial ni el límite incrementado del artículo 53 de la LIRPF.
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