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V0702-14 ·13 March 2014 ·consulta-vinculante Medium impact
Tax

Contributions to foreign professional association pension funds are not deductible from the taxable base

A doctor residing in Spain enquired whether they could reduce their Personal Income Tax (IRPF) taxable base through contributions made to a German professional association. The Directorate General for Taxes (DGT) has ruled that these contributions are not deductible.

In 6 key points

How it affects those involved

This ruling clarifies that pension contributions made to professional bodies located outside of Spain do not qualify for tax deductions under Spanish income tax regulations.

Lifecycle

2014-03-13PublishedPublished 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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