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Form 100. Personal Income Tax Declaration 2021

8.4.2.1. Pension plans

  1. The contributions made by the participants, as well as the business contributions imputed as work performance in kind by the promoter of pension plans of the employment system. All of this, in the terms of the consolidated text of the Law on the Regulation of Pension Plans and Funds, approved by Royal Legislative Decree 1/2002, of November 29.

  2. The contributions made by participants to the pension plans regulated in Directive ( EU ) 2016/2341 of the European Parliament and of the Council, of December 14, 2016, relating to the activities and the supervision of employment pension funds (FPE), including the contributions made by the promoting companies, provided that the following requirements are met:

    • That the contributions be taxed to the participant to whom the benefit is linked.

    • That the right to receive the future benefit be irrevocably transmitted to the participant.

    • That the ownership of the resources of which said contribution consists is transmitted to the participant.

    • The contingencies covered must be those provided for in article 8.6 of the Consolidated Text of the Law on the Regulation of Pension Plans and Funds, approved by Royal Legislative Decree 1/2002, of November 29.