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A taxpayer has requested clarification regarding the reduction in their tax base for contributions made to a pension plan for their child with a disability. The Directorate General of Taxes (DGT) clarifies the reduction limits, the exemption from Personal Income Tax (IRPF) for the beneficiary's contributions, and the treatment of personal allowances for descendants.
Cuestión planteada Aplicación de la reducción en la base imponible de la consultante por las aportaciones al plan de pensiones. Si están sujetas dichas aportaciones al Impuesto sobre la Renta de las Personas Físicas del hijo. Si deben considerarse las cantidades aportadas al plan de pensiones a efectos de la aplicación del mínimo por descendientes y por discapacidad. En caso de fallecimiento del hijo de la consultante, personas que tendrían derecho a percibir prestaciones del plan.
Las personas con parentesco o tutoría pueden reducir en su base imponible hasta 10.000 euros anuales por aportaciones a planes de pensiones para personas con discapacidad, respetando un límite conjunto de 24.250 euros con las aportaciones del propio beneficiario. Estas aportaciones no se consideran renta sujeta a IRPF para el beneficiario, por lo que no afectan al límite de 1.800 euros para aplicar los mínimos por descendientes o discapacidad. Las prestaciones percibidas tributarán íntegramente en el IRPF del beneficiario.
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