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A taxpayer inquired whether they could apply tax reductions for making contributions to a protected asset scheme and a pension plan for their mother, who has a disability. The Directorate General of Taxes (DGT) ruled that this is possible, provided the requirements of Law 41/2003 and the limits set by the Personal Income Tax Law (LIRPF) are met.
Question posed: Whether the taxpayer could apply:
Contributions to protected assets by direct or collateral relatives up to the third degree allow for a reduction of the taxable base with a limit of 10,000 euros annually per contributor and a total maximum of 24,250 euros. For contributions made after the establishment to be valid, they must be made by means of a public document before a notary or a judicial resolution. Regarding pension plans, contributions from third parties have a limit of 10,000 euros annually, respecting the total limit of 24,250 euros. The reductions under Articles 53 and 54 of the Personal Income Tax Law (LIRPF) are independent, but the general taxable base may not result in a negative amount due to their application.
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