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A taxpayer inquired whether allocating funds from protected assets to a pension plan for persons with disabilities constitutes a disposal and if it allows for a reduction in the taxable base. The Directorate-General for Tax (DGT) ruled that the contribution does not constitute a disposal if it aims to maintain the productivity of the assets; however, it does not permit a reduction in the taxable base as this is incompatible with the reduction applicable to protected assets.
Cuestión planteada Si puede contratar un plan de pensiones para personas con discapacidad. En su caso, si puede destinar 10.000 euros del patrimonio protegido a ese plan sin que se entienda que es un acto de disposición y si puede reducirse en la base imponible esa aportación al plan de pensiones.
La aportación a planes de pensiones con cargo al patrimonio protegido no requiere regularizar reducciones si supone una administración activa para mantener la productividad e integridad de la masa patrimonial, conforme a la Ley 41/2003. No obstante, no es posible aplicar la reducción en la base imponible por aportaciones a planes de pensiones de personas con discapacidad (art. 53 LIRPF) si ya se aplica la reducción por patrimonio protegido (art. 54 LIRPF), al ser beneficios fiscales distintos e incompatibles.
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