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V1322-24 6 June 2024 · SG de Tributación de las Operaciones Financieras Criterion in force
IRPF · base imponible

Self-employed individuals cannot double the €4,250 increase through contributions to multiple pension schemes

An insurance company queried whether self-employed individuals could independently apply the increased €4,250 limit to each social security instrument. The Directorate-General for Taxes (DGT) ruled that the limit and its increments apply to the total sum of contributions to one or several instruments, meaning the limit cannot be increased by taking out different products.

The question raised

1. Whether individual entrepreneurs or self-employed workers can reduce their taxable base through contributions to social security systems by applying the increased limit of 4,250 euros from Article 52 of the LIRPF independently for each of the instruments provided for in Article 52.1.b.2.

The DGT's ruling

The reduction limit and its increments apply to the total of contributions made to one or several social security instruments. It is not possible to increase the limit through the parallel contracting of different products. Therefore, the 4,250 euro increment provided for in Article 52.1.b.2 of the LIRPF cannot be multiplied by making contributions to various instruments of those mentioned in said provision.

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