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The taxpayer inquired whether contributions to a pension scheme that could not be deducted in 2018 due to exceeding the legal limit could be carried forward to subsequent years. The Directorate General for Taxes (DGT) ruled that only amounts that could not be deducted due to insufficient taxable income or because they exceeded the established percentage limit may be carried forward.
Cuestión planteada Posibilidad de trasladar la totalidad de la reducción correspondiente al ejercicio 2018, a un ejercicio posterior.
El artículo 52.2 de la Ley 35/2006 permite trasladar a los cinco ejercicios siguientes las aportaciones que no pudieron reducirse por insuficiencia de base imponible o por aplicar el límite porcentual. La normativa no prevé el traslado de cantidades aportadas en supuestos distintos a los de dicho artículo. Por tanto, si la aportación está dentro de los límites legales pero no se reduce en el ejercicio de la aportación, no puede trasladarse a ejercicios posteriores.
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