MEDIUM
FISCAL

Enterprise pension contributions reported in model 345 according to worker attribution

V1722-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1722-25
Published
23 Sept 2025

Summary

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.

In 6 key points

Lifecycle

2025-09-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

Does this provision affect you?

The fiscal team reviews your specific situation.

Talk to the fiscal team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact