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V1722-25 ·23 September 2025 ·consulta-vinculante Medium impact
Tax

Enterprise pension contributions reported in model 345 according to worker attribution

The query asks whether enterprise pension contributions earned in 2024 but paid in 2025 should be included in the 2024 model 345. The DGT responds that such contributions must be included in the model 345 corresponding to the tax period to which the contribution is attributed to the worker.

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Lifecycle

2025-09-23PublishedPublished 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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