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V2113-25 6 November 2025 · SG de Tributación de las Operaciones Financieras Criterion in force
IRPF · plan de pensiones

Limits on annual contributions to pension plans and their potential increases

The DGT confirms the combined annual contribution limit for pension plans and employer contributions is €1,500, with specific increases based on contribution type and worker income.

The question raised

Question posed Maximum limit of annual contributions to the pension plan.

The DGT's ruling

The maximum aggregate limit for reductions in the tax base is the lesser of: 30% of net income from employment and economic activities, or 1,500 euros per year. This limit may be increased by 8,500 euros for employer contributions or employee contributions under certain calculations, and by 4,250 euros for contributions to sectoral plans or simplified employment plans for the self-employed. The aggregate contributions may not exceed the limits provided for in the recast text of the Law on the Regulation of Pension Plans and Funds.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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