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The inquirer asks whether excess contributions to social security schemes made in 2020 can be included in the 2019 supplementary tax return. The DGT rules that regulations only allow such amounts to be deducted in the following five tax years, not in previous ones.
Cuestión planteada Posibilidad de incluir el exceso de aportaciones no reducidas en la base imponible del 2020 en la declaración complementaria del ejercicio 2019.
Las aportaciones que no hayan podido reducirse por exceder el límite porcentual del artículo 52.1 de la LIRPF pueden reducirse en los cinco ejercicios siguientes. La norma no contempla la posibilidad de reducir estas cantidades en ejercicios pasados. Por tanto, el exceso de aportaciones de 2020 no puede aplicarse en la declaración del ejercicio 2019.
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