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V1578-22 ·30 June 2022 ·consulta-vinculante Medium impact
Tax

Joint taxation: pension plan reductions for one spouse cannot be applied to the other's taxable base

A taxpayer inquired whether, in a joint tax return, they could apply pending reductions from their pension plan contributions to their spouse's taxable base. The DGT ruled that reduction limits are applied individually and that it is not possible to transfer amounts pending from previous years to a spouse.

In 6 key points

How it affects those involved

This ruling clarifies that tax benefits related to pension plan contributions are personal and cannot be redistributed between spouses in joint tax filings.

Lifecycle

2022-06-30PublishedPublished 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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