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V1254-15 ·24 April 2015 ·consulta-vinculante Medium impact
Tax

No procedure for carrying forward pension contributions reduced by foreign tax residency

A taxpayer asks whether pension contributions made in 2013 while residing abroad can be reduced in their 2014 taxable base after becoming a Spanish tax resident. The DGT responds that such carry-forward is not possible.

In 5 key points

How it affects those involved

Taxpayers who became Spanish tax residents after residing abroad cannot reduce their taxable income in the year of residency change by carrying forward pension contributions made abroad.

Lifecycle

2015-04-24PublishedPublished 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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