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Form 100. Personal Income Tax Return 2022

8.2.2.1. Pension plans

  1. Contributions made by participants, as well as business contributions attributed as work performance in kind by the promoter of pension plans of the employment system. All of this, in accordance with 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 contributions are fiscally attributed to the participant to whom the benefit is linked.

    • That the right to receive future benefits is irrevocably transferred to the participant.

    • That the ownership of the resources that comprise said contribution be transferred to the participant.

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