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The taxpayer asks whether contributions to a life insurance policy providing annuities can benefit from tax base reductions when made for the benefit of a person with a disability. The DGT rules that, as the contract does not constitute a social security system under the law, such a reduction is not permitted.
Cuestión planteada Tributación de la prestación en el Impuesto sobre la Renta de las Personas Físicas. Tributación de las reducciones por aportaciones y contribuciones a sistemas de previsión social constituidas a favor de personas con discapacidad.
Para aplicar las reducciones por aportaciones a sistemas de previsión social a favor de personas con discapacidad, el contrato debe cumplir los requisitos de los artículos 51 y 53 de la LIRPF. En este caso, el seguro de vida de rentas vitales contratado no constituye un sistema de previsión social conforme a dicha normativa. Por tanto, no es posible aplicar las reducciones en la declaración del IRPF.
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