Test yourself Question 1 of 6 Question 1 of 6
A professional under the ordinary regime pays compulsory contributions to their fund. How are they treated for IRPEF?
Credited at 19 percent Deducted from total income, if not already deducted from self-employment income They have no effect Recovered only through a refund from the fund
Question 2 of 6 Question 2 of 6
What is the deductibility cap on supplementary pension contributions for 2026?
€3,615.20 €5,164.57 €5,300 There is no cap
Question 3 of 6 Question 3 of 6
Do the employer's payments into the pension fund count towards the cap?
No, only the worker's count Yes, the cap covers worker and employer contributions Only if the collective agreement requires them Only above €50,000 of income
Question 4 of 6 Question 4 of 6
By when must a contribution not deducted in 2026 be reported to the fund?
By 16 March 2027 By 30 September 2027 By 31 December 2027, or earlier if the right to a benefit arises first It need not be reported
Question 5 of 6 Question 5 of 6
Which charges does the cap for incomes above €75,000 restrict?
Deductible charges Credit-bearing charges Social security contributions only All charges, deductible and credit-bearing
Question 6 of 6 Question 6 of 6
Does paying €3,000 more into a pension fund bring total income of €76,000 under the €75,000 threshold?
Yes, income drops to €73,000 No: the deduction cuts the taxable base, not total income Yes, but only for an occupational fund It depends on the number of children
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