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The taxpayer asks whether pension scheme contributions made in 2021 that could not be deducted due to exceeding legal limits can be deducted in following years. The Directorate General for Taxes (DGT) responds that while it is permitted to carry forward amounts that could not be deducted due to insufficient taxable income or exceeding percentage limits, this does not apply to contributions that exceed the absolute maximum contribution limits.
Cuestión planteada Posibilidad de reducir las aportaciones efectuadas en el año 2021 en la base imponible del impuesto de ejercicios posteriores.
La LIRPF permite reducir en los cinco ejercicios siguientes las aportaciones que no pudieron ser objeto de reducción por insuficiencia de base imponible o por aplicar el límite porcentual del artículo 52.1. Sin embargo, esta regla no se aplica a las aportaciones que excedan los límites máximos previstos en el apartado 6 del artículo 51. Por tanto, la normativa no prevé trasladar a ejercicios posteriores cantidades aportadas en supuestos distintos a los establecidos en el artículo 52.1.
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