Tax advantages of Pension Plans. Contributions
Charging of providing pension plans. Even when the 40% reduction
The benefits received by the beneficiaries of pension plans for any contingencies will be considered in the work performance in the IRPF, integrated into the Taxable Base of IRPF to 100%.
Keep in mind, that since January 1, 2015 it has been limited the period in which you can apply the 40% reduction on the consolidated rights derived from prior to 1/01/2007 contributions being as follows:
TABLE : 40% IMPLEMENTING PERIOD LIMIT
|CONTINGENCY YEAR||MAXIMUM TERM 40% REDUCTION|
|2010 OR BEFORE||31/12/2018|
|2015 OR FOLLOW||31/120º 2 YEARS|