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A taxpayer inquired whether contributions made to a pension plan held by their spouse can be deducted from their Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that this is permissible if the spouse has no employment or business income, or if such income is below €8,000 per annum.
Question posed: Possibility of reducing the taxable base through the contributions made.
The taxpayer may reduce their taxable base through contributions to their spouse's pension plan, provided that the requirements of Article 51.7 of Law 35/2006 are met, specifically the spouse's income limit. This reduction is subject to an annual limit of 2,500 euros and cannot result in a negative general taxable base. Furthermore, the inquirer could only be a beneficiary of the plan in the event of the participant's death.
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