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V2973-19 ·24 October 2019 ·consulta-vinculante Medium impact
Tax

Contributions to pension plans may be reduced in joint tax returns while respecting individual limits

The taxpayer asks whether she can reduce her taxable base through contributions to a pension plan while filing a joint tax return with her spouse. The DGT responds that the reduction limits are applied individually to each participant within the family unit.

In 6 key points

Lifecycle

2019-10-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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