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The DGT determines that the 'social security supplement' in an employment pension plan is considered a worker contribution because it can be suspended and replaced by voluntary contributions, thus affecting the calculation of the IRPF reduction limits under Article 52.1 of the LIRPF.
Cuestión planteada Interpretación del artículo 52.1.b) de la Ley del IRPF, en relación con los trabajadores adheridos al plan de pensiones de empleo. En particular, si la cuantía del "plus de previsión social" tiene la consideración de contribución empresarial o, por el contrario, de aportación del trabajador al plan de pensiones de empleo.
El 'plus de previsión social' tiene la consideración de aportación del trabajador para los efectos del cómputo de los límites previstos en el artículo 52.1 y la disposición adicional decimosexta de la LIRPF. No obstante, su calificación no se altera para otros efectos, conservando las contribuciones empresariales su naturaleza de retribuciones en especie. Asimismo, estas contribuciones no están sujetas a obligación de ingreso a cuenta según el Reglamento del IRPF.
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