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MUPITI informs us that you can make Extraordinary Contributions to your Mupiti Professional contract and that they count as a deductible expense in the activity, as long as they are made before 31 December.
According to article 30.2 of the IRPF, the deductible limit for 2021 is set at € 13,822.06 per year.
You can also contribute an additional € 2,000 to reduce your personal income tax base.
PPA TAXATION AND PENSION PLANS
For 2021, the reduction limits for the Extraordinary Contributions to the Pension and PPA Plans are modified, it will be the smaller of the following amounts:
a) € 2,000 per year
Or
b) 30 per cent of the sum of net income from work and economic activities received individually during the year.
In addition to the reductions made within the limits provided, the contributions made in favor of the spouse, provided that the latter does not obtain net income from work or economic activities, or obtains them in an amount of less than € 8,000 / year, may be reduced by taxable base with a limit of € 1,000 per year.
We enclose applications in case you want to make them and you can send them to the e-mail: erika.recio@mupiti.com , for any questions you can call Èrika Recio, MUPITI Catalonia Territorial Manager, on 695 31 42 97