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MEDIUM
FISCAL

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

V0913-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0913-25
Published
26 May 2025

Summary

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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