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A taxpayer inquired about reducing contributions made to social welfare mutual funds in previous years and whether their spouse could do so. The Directorate General for Taxes (DGT) ruled that excess contributions may be offset over the following five tax years if they resulted from insufficient base or percentage limits; however, a spouse cannot apply these pending excesses.
Cuestión planteada Posibilidad y forma de reducir los excesos pendientes en la base imponible del IRPF del ejercicio 2022 y de ejercicios futuros. Posibilidad de reducir los excesos pendientes en el IRPF del cónyuge.
Los partícipes pueden reducir en los cinco ejercicios siguientes las cantidades aportadas a sistemas de previsión social que no se pudieron reducir por insuficiencia de base imponible o por aplicar el límite porcentual del artículo 52.1 LIRPF. No se pueden reducir excesos que superen los límites máximos de aportación previstos en la ley. Respecto al cónyuge, la reducción por aportaciones de este solo es posible en el ejercicio en que se realizan las aportaciones si se cumplen los requisitos, sin posibilidad de trasladar excesos de años anteriores.
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