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A taxpayer inquired whether they could contribute €8,000 to an occupational pension scheme and €2,000 to an individual scheme to claim a total tax deduction of €10,000. The Directorate-General for Tax (DGT) clarified that the limit for personal contributions is capped at €2,000 per year across all schemes.
Cuestión planteada Ante la nueva regulación de las aportaciones a planes de pensiones, posibilidad de aportar en 2021 de manera individual 8.000 euros al plan de pensiones de la AGE y 2.000 euros a un plan de pensiones individual, con derecho a reducción en el Impuesto sobre la Renta de las Personas Físicas por el total de 10.000 euros.
El límite máximo de aportaciones que puede realizar un partícipe a planes de pensiones de cualquier modalidad es de 2.000 euros anuales. Este límite incluye tanto los planes de pensiones de empleo como los individuales. El término contribuciones empresariales se refiere a las cantidades aportadas por la empresa y no incluye las aportaciones realizadas por el partícipe.
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