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MEDIUM
FISCAL

Base imponible cannot be reduced via spousal pension contributions if spouse earns over 8,000 euros annually

V1558-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1558-25
Published
3 Sept 2025

Summary

The consultant asks whether they can reduce their taxable base through contributions to their spouse's pension plan. The DGT responds that this is not possible if the spouse earns more than 8,000 euros per year from employment or economic activities.

In 5 key points

Lifecycle

2025-09-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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