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The consultant asks whether pension contributions can be deducted under the special regime of article 93 of the LIRPF. The DGT responds that this regime is governed by the Income Tax of Non-Residents, excluding social security deductions.
Cuestión planteada Conocer si, en su declaración por el IRPF 2022 bajo el régimen especial por el que tributa, son deducibles las aportaciones a fondo de pensiones.
La aplicación del régimen especial del artículo 93 de la LIRPF implica determinar la deuda tributaria según las normas del Impuesto sobre la Renta de no Residentes. Por tanto, no resulta aplicable el artículo 51 de la LIRPF relativo a las reducciones por aportaciones y contribuciones a sistemas de previsión social. Este criterio se mantiene aplicable incluso tras la nueva redacción del artículo 93 introducida por la Ley 28/2022.
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