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V0913-25 ·26 May 2025 ·consulta-vinculante Medium impact
Tax

Fiscal benefits cannot be claimed for future contributions in a single deed

The consultant asks whether annual future contributions in a single deed allow claiming IRPF reductions. The DGT responds that contributions after incorporation must be made via a public document or judicial resolution.

In 6 key points

Lifecycle

2025-05-26PublishedPublished 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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