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V2337-25 ·3 December 2025 ·consulta-vinculante Low impact
Tax

Contributions to PIAS or SIALP not deductible or reducing taxable base

A self-employed individual asks whether contributions to a PIAS or SIALP can be deducted from business income or reduce their taxable base. The DGT responds that this is not possible as these products are not covered by the regulations for such purposes and their purpose is personal savings.

In 6 key points

Lifecycle

2025-12-03PublishedPublished 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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