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The consultant asks whether, after receiving a 33% disability rating, they can make contributions to the special pension regime and claim the exemption on withdrawal. The DGT states that the special fiscal regime applies only if the special financial regime is met and the choice must be made prior to contributions.
Cuestión planteada Posibilidad de realizar aportaciones al plan de pensiones bajo el régimen de aportaciones a sistemas de previsión social constituidos a favor de personas con discapacidad y posibilidad de aplicar la exención del artículo 7.w) de la Ley del Impuesto sobre la Renta de las Personas Físicas en el momento del rescate.
La aplicación del régimen fiscal especial 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 se realizan bajo el régimen general, no se puede aplicar el límite incrementado del artículo 53 de la LIRPF. Asimismo, no se puede aplicar la exención del artículo 7.w) de la LIRPF a prestaciones derivadas de aportaciones realizadas bajo el régimen general, aunque se tenga reconocida una discapacidad.
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