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The inquirer asks whether they can make contributions to an occupational pension scheme for their partners and apply the increased personal income tax (IRPF) reduction limit. The Directorate General for Tax (DGT) states that only employees with an employment relationship can be participants in occupational schemes, noting that majority partners typically have a commercial rather than an employment relationship.
Cuestión planteada Posibilidad de realizar aportaciones a un plan de pensiones de empleo a favor de sus socias con posibilidad de reducir la base imponible aplicando del límite incrementado para planes de pensiones de empleo recogido en la Ley 35/2006.
En los planes de pensiones de empleo solo pueden ser partícipes los empleados de la empresa promotora que mantengan una relación laboral con la misma. Si las socias mantienen una relación exclusivamente mercantil con la sociedad, la empresa no puede realizar contribuciones a su favor en planes de empleo. Por tanto, dichas socias no podrán beneficiarse del límite incrementado de reducción en la base imponible previsto en el artículo 52 de la LIRPF.
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