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V0791-25 ·7 May 2025 ·consulta-vinculante Medium impact
Tax

EPSV contributions may reduce IRPF taxable base if mutualities requirements met

A resident of the common territory asks whether contributions to a Voluntary Social Prevision Entity (EPSV) reduce their IRPF taxable base. The DGT responds that while VAT tax benefits cannot be used, the reduction under Article 51 of the IRPF Law may apply if the requirements are met.

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2025-05-07PublishedPublished 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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