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MEDIUM
FISCAL

EPSV contributions may reduce IRPF taxable base if mutualities requirements met

V0791-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0791-25
Published
7 May 2025

Summary

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.

In 6 key points

Lifecycle

2025-05-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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