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V0791-25 7 May 2025 · SG de Tributación de las Operaciones Financieras Criterion in force
IRPF · entidad de previsión social voluntaria

EPSV contributions may reduce IRPF taxable base if mutualities requirements met

A resident of the common territory asks whether contributions to a Voluntary Social Prevision Entity (EPSV) reduce their IRPF taxable base. The DGT responds that while VAT tax benefits cannot be used, the reduction under Article 51 of the IRPF Law may apply if the requirements are met.

The question raised

In the event of making contributions to an EPSV, whether these reduce the taxable base of the Personal Income Tax.

The DGT's ruling

Contributions to an EPSV are eligible for reduction in the IRPF taxable base in common territory provided that all requirements, limits, and conditions established in Article 51 of Law 35/2006 for social welfare mutual societies are met. The tax incentives of the Provincial Councils are not transferable to residents of other Autonomous Communities. The reduction shall be subject to the maximum limits provided for in Articles 50 and 52 of the LIRPF.

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