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The applicant asks whether they can reduce their 2020 personal income tax (IRPF) taxable base after having redeemed an occupational pension plan and having made contributions to an individual one. The Directorate General for Taxes (DGT) indicates that contributions may be subject to a reduction in the general taxable base, provided that all legal requirements are met.
Cuestión planteada Posibilidad de reducir la base imponible del impuesto correspondiente al ejercicio 2020 por la aportación realizada al plan de pensiones individual.
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