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V0702-14 13 March 2014 · SG de Tributación de las Operaciones Financieras Criterion in force
IRPF · base imponible

Contributions to foreign professional association pension funds are not deductible from the taxable base

A doctor residing in Spain enquired whether they could reduce their Personal Income Tax (IRPF) taxable base through contributions made to a German professional association. The Directorate General for Taxes (DGT) has ruled that these contributions are not deductible.

The question raised

Possibility of reducing the Personal Income Tax (IRPF) taxable base through contributions made during the year 2012.

The DGT's ruling

The reduction provided for in Article 51.2 of Law 35/2006 applies exclusively to contributions to social welfare mutual funds pursuant to Royal Legislative Decree 6/2004. Therefore, contributions to a foreign professional association to establish a pension fund cannot be subject to reduction in the Personal Income Tax (IRPF) taxable base.

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