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V0270-18 7 February 2018 · SG de Tributación de las Operaciones Financieras Criterion in force
IRPF · base imponible

Spousal pension scheme contributions cannot be deducted if income exceeds €8,000

A taxpayer inquired whether they could reduce their taxable base through contributions made to their spouse's pension scheme. The Directorate General of Taxes (DGT) ruled that this is not permitted because the spouse's employment income exceeds the legal threshold.

The question raised

Possibility of reducing the taxable base through the contributions made.

The DGT's ruling

To reduce the taxable base through contributions to social security systems of a spouse, the latter must not obtain net income from employment or economic activities, or such income must be less than 8,000 euros per year. As the spouse receives 30,000 euros per year, the requirements of Article 51.7 of Law 35/2006 are not met.

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