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The ruling examines how to apply the new reduction limits to the taxable base for contributions to occupational social welfare schemes. The DGT clarifies that the general limit is €1,500, which can be increased by an additional €8,500 through employer contributions or matching employee contributions.
Cuestión planteada 1. Aplicación del límite máximo de reducción en base imponible del IRPF por aportaciones y contribuciones a sistemas de previsión social de empleo, regulado en el artículo 52.1.b) de la Ley 35/2006.
El límite de 1.500 euros anuales es general y comprende aportaciones individuales, de empleo y contribuciones empresariales. El incremento de 8.500 euros es un límite adicional que incluye contribuciones empresariales a sistemas de empleo y aportaciones del trabajador que no superen la cuantía de la contribución empresarial. Las cantidades aportadas por la empresa derivadas de un sistema de retribución flexible se consideran aportaciones del trabajador y no contribuciones empresariales para el cómputo de este incremento. Las contribuciones empresariales por retribución flexible mantienen su naturaleza de retribución en especie, pero no están sujetas a ingreso a cuenta.
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