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A taxpayer has enquired whether, after withdrawing pension plan funds due to long-term unemployment, they can resume contributions for retirement and if these remain tax-deductible. The Directorate General of Taxes (DGT) states that, under financial regulations, contributions may be resumed after receiving the full entitlement or suspending payments, and such contributions can reduce the IRPF taxable base within legal limits.
Question posed: Whether new contributions can be made to the pension plan for the retirement contingency and whether they may be subject to reduction in Personal Income Tax.
After receiving consolidated rights for long-term unemployment, the participant may resume contributions for any contingency once the rights have been received in full or once the collection has been suspended by allocating the remainder to said contingencies. These contributions may be subject to reduction in the general taxable base of the Personal Income Tax (IRPF) in accordance with Article 51.1 of Law 35/2006, respecting the limits set forth in Articles 50 and 52 of the same regulation.
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