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V3179-17 13 December 2017 · SG de Tributación de las Operaciones Financieras Criterion in force
IRPF · planes de pensiones

Special disability tax regime cannot be applied to contributions made to general regime pension plans

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.

The question raised

1. Whether contributions made to pension plans for persons with disabilities can be combined with existing pension plans, or whether a new special plan for persons with disabilities must be established.

The DGT's ruling

Pension plan benefits are considered earned income. The special tax regime for persons with disabilities only applies to benefits derived from contributions made specifically to plans established for that purpose. Therefore, the vested or economic rights of plans under the general regime cannot benefit from the special regime, as the election of the special regime must precede the making of the contributions.

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