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A retiree inquires whether the declaration of nullity of the contributions made by his City Council to his pension plan affects his Personal Income Tax (IRPF). The DGT responds that there are no tax effects as long as the vested rights are maintained, although if a restitution were to occur, he could rectify his tax returns.
Question posed: Impact of the reported facts on Personal Income Tax (IRPF).
The declaration of nullity of the contributions has no tax effects if the taxpayer maintains their vested rights in the plan. Should the restitution of the amounts occur, the interested party may rectify the self-assessments for non-prescribed tax years. The employer's contributions are integrated as employment income and allow for a reduction in the general taxable base. If the nullity results in the collection of the benefit being undue, said amount must not be included in the tax return.
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