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V1992-22 ·20 September 2022 ·consulta-vinculante Medium impact
Tax

Possibility of joint taxation and deductibility of contributions to the Special Agreement and pension plan contributions

A taxpayer inquires whether they can file a joint tax return with their spouse, who receives income from real estate and contributes to the Special Agreement. The DGT confirms that joint taxation is possible and explains the treatment of contributions and pension plan contributions.

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2022-09-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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