Reseña de “El régimen fiscal de los planes de pensiones en favor de personas con discapacidad” (De Pablo Varona, C., Aranzadi, 2019)
DOI:
https://doi.org/10.24310/rejlss.vi3.13547Keywords:
Reseña, El régimen fiscal de los planes de pensiones en favor de personas con discapacidadAbstract
Los planes de pensiones son un instrumento que, en su origen, y siendo los gobiernos conscientes de que el envejecimiento de la población desembocaría en la insostenibilidad de las prestaciones por jubilación, se gestaron con el objetivo de que los ciudadanos tuvieran incentivos en constituir un ahorro suficiente para que, una vez verificada la contingencia, pudieran obtener una prestación complementaria a la pública que les permitiera disfrutar de una renta mensual lo más próxima posible a la que generaban en el momento inmediatamente anterior a tal contingencia. Con este objetivo en mente, se diseñó un sistema financiero y actuarial de capitalización, cuyo principal atractivo era el diferimiento de la renta a través de la reducción en la base imponible general del total de las cantidades aportadas al plan en un determinado ejercicio, hasta un máximo. Es cierto que dichas cantidades serán computadas en la base imponible general cuando se obtengan en forma de renta, pero no lo es menos que, normalmente, las prestaciones por jubilación son inferiores a las que se obtienen por el trabajo durante la vida activa lo que, conjugado con la progresividad que caracteriza a la imposición directa, da como resultado un ahorro fiscal.
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