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V2060-17 ·1 August 2017 ·consulta-vinculante Medium impact
FISCAL

Deductibility of employer pension contributions where directive not met

A Spanish tax resident asks whether they can reduce their personal income tax base by contributions to an employer's pension scheme established in another EU member state. The DGT responds that such contributions are not deductible as the scheme fails to meet the requirements of Directive 2003/41/CE.

In 6 key points

How it affects those involved

Taxpayers in Spain cannot deduct employer pension contributions to schemes not compliant with Directive 2003/41/CE.

Lifecycle

2017-08-01PublishedPublished 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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