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V2252-23 27 July 2023 · SG de Tributación de las Operaciones Financieras Criterion in force
IRPF · planes de pensiones

Special pension plan contribution regime inapplicable if contributions are made under the general regime

A taxpayer with a 33% mental disability inquired whether they could apply the tax reduction for pension plan contributions available to persons with disabilities. The Directorate General for Taxes (DGT) ruled that, as the contributions are made under the general regime, the taxpayer cannot benefit from the special regime or its increased limits.

The question raised

Possibility of applying the reduction in the taxable base for contributions to pension plans for persons with disabilities.

The DGT's ruling

The special regime for pension plans for persons with disabilities requires that the election of said regime be made prior to the making of the contributions. Since the taxpayer's contributions are made under the general regime, it is not possible to apply the special regime nor the increased limit of Article 53 of the Personal Income Tax Law (LIRPF). The vested rights from the general regime cannot be integrated into the special regime.

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