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The DGT confirms that shareholders or administrators without a labour relationship cannot participate in employer-sponsored pension plans or benefit from the reduction in taxable base.
Question raised
To apply the reduction provided in Article 51.4 of the Personal Income Tax Law (LIRPF), PPSE plans must implement pension commitments for active personnel, defined as those providing remunerated services through an employment relationship. If partners or administrators maintain an exclusively commercial relationship with the entity, they may not participate in these plans nor benefit from the reduction. Regarding Corporate Income Tax, contributions shall be deductible provided that the requirements of Article 14.2 of the Corporate Income Tax Law (LIS) are met.
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