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A self-employed lawyer inquired whether their contributions to the Lawyers' Mutual Fund could be counted as business contributions to increase the reduction limit on the IRPF taxable base. The DGT ruled that they cannot, as the professional is not the promoter of said mutual fund.
Cuestión planteada Dados los nuevos límites de reducción en la base imponible del Impuesto sobre la Renta de las Personas Físicas para las aportaciones a previsión social, si las aportaciones que realice en 2021 a la mutualidad pueden ser consideradas contribuciones empresariales.
Para que las aportaciones propias a mutualidades de previsión social se consideren contribuciones empresariales según el artículo 52.1 de la LIRPF, el mutualista debe ser también promotor de la mutualidad. Al no ser el consultante promotor de la Mutualidad de la Abogacía, sus aportaciones no califican como contribuciones empresariales. Por tanto, el límite máximo de reducción aplicable es de 2.000 euros anuales.
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