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The taxpayer asks whether contributions to general pension plans can be combined with a new special plan for persons with disabilities. The Directorate General for Taxes (DGT) rules that benefits derived from contributions to the general regime cannot qualify for the special disability regime, as the election for the special regime must precede the contributions.
Cuestión planteada 1. Si puede unir las aportaciones realizadas a planes de pensiones a favor de personas con discapacidad con los planes de pensiones vigentes, o ha de constituir un nuevo plan especial para personas con discapacidad.
Las prestaciones de planes de pensiones se consideran rendimientos del trabajo. El régimen fiscal especial para personas con discapacidad solo se aplica a prestaciones que deriven de aportaciones realizadas específicamente a planes constituidos para ese fin. Por tanto, los derechos consolidados o económicos de planes del régimen general no pueden acogerse al régimen especial, pues la elección del régimen especial debe ser previa a la realización de las aportaciones.
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