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V2287-25 25 November 2025 · SG de Tributación de las Operaciones Financieras Criterion in force
IRPF · plan de pensiones

Compatibility of contributions to pension plans and protected wealth for persons with disability

The consultant asks whether contributions can be made to both the protected wealth and the pension plan for their child with disability. The DGT clarifies that both systems have different reduction limits and are compatible with each other.

The question raised

Cuestión planteada Compatibilidad de las aportaciones al plan de pensiones y al patrimonio protegido de su hijo con discapacidad.

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