On having finished the tax year, the investors and thifty persons look for the best tax relief systems, in the Income statement of the following year, to pay the least possible thing to Treasury Department. The pension plans are one of the best existing hardware to obtain this reduction in the fiscal invoice. That's why, it is so important to know the tax system of the pension plans, since we have to fit maximum the quantities to reach port to the fund to obtain the maximum fiscal profitability.
CONTRIBUTIONS
The contributions that are done to a pension plan serve to reduce the tax base of the IRPF, therefore we will obtain a reduction equivalent to the type for which we pay this base, so that the maximum tax saving that it is possible to obtain can come up to 45 % in the Basque Country. Anyhow, it is necessary to bear in mind that there are a few limits that we cannot overcome:
The reducible maximum limit will be the minor of one of these two, bearing in mind whenever the tax base can never be a denial:
- the whole of the contributions realized in the tax year
- 30 % of the sum of clear yields of the work and economic received during the tax year. For major than 50 years, this limit is 50 %.
The maximum limit that it is possible to contribute to a pension plan is 10.000 € up to 50 years, and 12.500 € for major than this age. In case of contributions realized in favor of the spouse, the authorized maximum is 2.000 € if this one does not have clear yields that could be included in the general base or they are minors of 8.000 €. In case of handicapped persons, these maximum contributions rise up to 24.250 €. The third persons will be able to do contributions to handicapped persons up to a maximum limit of 10.000 € that will be included inside the limit previously mentioned of 24.250 €.
- In the shape of revenue: these will be considered to be clear yields and therefore, they pay 100 % of the perceived. It will be necessary to apply to these revenues the corresponding retention to him on account of the IRPF.
- In the shape of capital: there is applied to them to the contributions realized up to 31.12.2006 a reduction of 40 % whenever the first realized contribution has an antiquity superior to 2 years, antiquity that is not necessary in case of disability. The rest is added to the general tax base. With regard to the contributions done from the 1.1.2007 from now on, these pay 100 % and they are added to the general tax base. Also the retention is applied to him to the rescue realized in the shape of capital on account of the IRPF.
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