Maximum contribution limits

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Pension plans

Maximum annual contribution
Age Limit
Up to 50 years old 10,000 €
Over 50 years old 12,500 €

This contribution limit is joint for Pension Plans, pension mutual funds, and Secured Pension Plans.

Joint limit with collective employment plans

The contributions of individual Pension Plans and collective employment Pension Plans have joint limits.

Contributions made after Retirement

Retired participants who have not yet received benefits from this product, because they have decided and communicated the desire to receive them later, may continue to make contributions to cover their retirement (taking advantage of the resulting tax deductions), and when the date they have set for receiving benefits arrives, they may also receive the amounts contributed from retirement to the day of reception.

However, please be aware that in the case of the retired participant having already received retirement benefits, any subsequent contributions can only be received if the Dependency contingency arises, or by the beneficiaries in the case of death.

Contributions in favour of the spouse

Participants can also make contributions in favour of the Pension Plan of their Spouse (as long as the spouse does not receive taxable income of more than 8,000 euros per year) to a limit of 2,500 euros per year. These contributions are not subject to Inheritance and Donations Tax.

Transfers between Pension Plans and Secured Pension Plans

From 2007, consolidated rights can be transferred from Pension Plans to Secured Pension Plan products and vice versa.

Contributions by and/or to participants with disabilities

The following persons may make contributions in favour of participants with physical disabilities of over 65% or mental disabilities of over 33% and in favour of legally declared disabled:

  • The disabled participant himself or herself
  • Persons directly related or collateral relations up to and including the third degree.
  • The spouse or caretakers or legal guardians.