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A query was raised regarding whether a retiree can continue making contributions to pension plans and still benefit from tax reductions. The Directorate General of Taxes (DGT) indicates that once retirement benefits are being received, contributions may only be used to cover the contingencies of death and disability.
Cuestión planteada Posibilidad de realizar nuevamente aportaciones a los planes de pensiones en el ejercicio 2015 y de aplicar la reducción en la base imponible del Impuesto sobre la Renta de las Personas Físicas. En caso afirmativo, contingencias cubiertas por dichas aportaciones
Una vez iniciado el cobro de la prestación de jubilación, las aportaciones al plan de pensiones solo podrán destinarse a las contingencias de fallecimiento y dependencia. Si se cumplen estos requisitos, las aportaciones podrán ser objeto de reducción en la base imponible general del IRPF, respetando los límites máximos establecidos en la Ley 35/2006.
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