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Form 100. Personal Income Tax Return Declaration 2017

8.4.2.1. Pension plans

The direct contributions made by participants to Pension Plans in the year will be indicated, regulated by Royal Legislative Decree 1/2002, of November 29, which approves the consolidated text of the Law on the Regulation of Plans and Funds. of Pensions, and the contributions made by the participants to the pension plans regulated in Directive 2003/41/EC of the European Parliament and of the Council, of June 3, 2003, relating to the activities and supervision of pension funds of employment, without including the contributions of the promoter or promoter companies that have been attributed as income from work.

The contributions corresponding to contributions imputed by the promoter will appear reflected in the data capture window, which the program will have transferred from the work performance window completed on page 3, when the key "1" General Regime has been selected.

ADDITIONAL REQUIREMENTS FOR PENSION PLANS REGULATED IN DIRECTIVE 2003/41/EC (Cross-border contributions within the European Union, art. 51.1.1 Law)

Contributions made by participants to pension plans regulated in Directive 2003/41/EC of the European Parliament and of the Council, of June 3, 2003, relating to the activities and supervision of pension funds, may reduce the tax base. of employment, including 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.

If it is available, totally or partially, in different cases, the taxpayer must replace the reductions in the tax base unduly made, through the appropriate complementary settlement declarations, including late payment interest. In turn, the amounts received for the early disposition of the consolidated rights will be taxed as income from work.