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The consultant enquires about making pension contributions after being declared judicially incapacitated. The DGT states that, under the special financial regime, contribution limits and imposable base reductions exceed general ones.
Cuestión planteada Posibilidad de realizar aportaciones al plan de pensiones.
Las personas con discapacidad con incapacidad declarada judicialmente pueden acogerse a un régimen financiero especial de planes de pensiones. Bajo este régimen, las aportaciones anuales de la persona con discapacidad no pueden superar los 24.250 euros, y las de familiares o tutores tienen un límite de 10.000 euros cada una, sin que el total de reducciones por todas las personas supere los 24.250 euros. La opción por este régimen debe ser previa a las aportaciones.
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