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V2126-23 ·19 July 2023 ·consulta-vinculante Medium impact
Tax

Deductions for pension fund contributions under Beckham regime not allowed

The consultant asks whether pension contributions can be deducted under the special regime of article 93 of the LIRPF. The DGT responds that this regime is governed by the Income Tax of Non-Residents, excluding social security deductions.

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2023-07-19PublishedPublished 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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