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A query was raised regarding whether the reduction in the personal income tax (IRPF) taxable base can be applied to contributions made to a pension plan after retirement. The Directorate General for Tax Assurance (DGT) indicates that, once retirement benefits have been collected, contributions can only be allocated to death or disability contingencies to remain tax-deductible.
Cuestión planteada Posibilidad de aplicar en los ejercicios 2015 y sucesivos la reducción en la base imponible prevista en el artículo 51 de la Ley del Impuesto sobre la Renta de las Personas Físicas a las cantidades aportadas al segundo plan de pensiones.
A partir del inicio del cobro de la prestación por jubilación, las aportaciones al plan de pensiones solo pueden destinarse a las contingencias de fallecimiento y dependencia. Si las aportaciones se adaptan a lo anterior, podrán ser objeto de reducción en la base imponible general del IRPF según el artículo 51.1.1º de la Ley 35/2006, respetando los límites de los artículos 50 y 52 de la misma norma.
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