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The consultant asks whether they can continue making individual pension contributions after withdrawing from their employment plan and whether these contributions are deductible. The DGT clarifies that contributions can continue for the retirement contingency, provided that no pension payment has been started.
Cuestión planteada Posibilidad de realizar aportaciones a los planes de pensiones individuales una vez rescatado el plan de empleo y de si dichas aportaciones pueden ser objeto de reducción en el Impuesto sobre la Renta de las Personas Físicas.
Tras acceder a la jubilación, es posible seguir realizando aportaciones para dicha contingencia siempre que no se haya iniciado el cobro de la prestación de jubilación. Si ya se ha iniciado el cobro, las aportaciones solo podrán destinarse a las contingencias de fallecimiento y dependencia. Estas aportaciones podrán reducir la base imponible general del IRPF conforme a los límites de la ley. El cobro de prestaciones en el mismo ejercicio que las aportaciones no afecta al derecho a la reducción.
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