Back to index
V2254-23 27 July 2023 · SG de Tributación de las Operaciones Financieras Criterion in force
IRPF · planes de pensiones de empleo simplificados

The increased reduction limit for contributions to self-employed pension plans may be applied

The inquirer asks whether, as a partner in a limited liability company, she can make contributions to simplified occupational pension plans for the self-employed and apply the increased reduction limit. The DGT indicates that jurisdiction over the nature of these plans lies with the Directorate General of Insurance and Pension Funds, but clarifies the applicable tax regulations.

The question raised

Question posed: Possibility of making contributions to simplified occupational pension plans for self-employed workers or the self-employed and reducing the taxable base by applying the increased limit for self-employed workers or the self-employed as set out in Law 35/2006.

The DGT's ruling

The taxable base may be reduced by applying the increased limit under Article 52.b.2.º of the LIRPF, provided that contributions are made to the simplified occupational pension plans for self-employed workers or the self-employed as provided for in letter c) of paragraph 1 of Article 67 of the consolidated text of the Law on the Regulation of Pension Plans and Funds. To this end, the requirements set forth in the regulations on pension plans and funds must be met.

Email
Contact