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V0529-26 ·6 March 2026 ·consulta-vinculante Medium impact
Tax

Pension and solidarity contributions are tax-deductible

The consultant asks about the tax treatment of amounts deducted from their salary for the Intergenerational Equity Mechanism and the additional solidarity contribution. The DGT confirms that both amounts are deductible expenses from the full income from employment.

In 6 key points

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2026-03-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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