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The taxpayer asks whether they can apply to their 2017 tax return the excess pension plan contributions that could not be deducted in 2016. The Directorate General for Taxes (DGT) rules that such an allocation is possible, provided legal limits are respected.
Question posed: Whether it is possible to apply in the 2017 Personal Income Tax return the unapplied excess corresponding to 2016.
The imputation of excess contributions to social security systems may be carried out in the Personal Income Tax return for the 2017 tax year. This is possible provided that the limits established in the regulations are respected and regardless of the taxation of the benefit received from the pension plan.
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