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A taxpayer inquired whether they could apply to their 2014 tax return contributions made by their spouse to pension schemes in previous years that could not be deducted. The Directorate General of Taxes (DGT) clarified that while contributions must be deducted in the year they are made, it is permissible to carry forward unreduced amounts to the following five tax years, subject to certain limits.
Cuestión planteada Posibilidad de reducir en la base imponible de su declaración del Impuesto sobre la Renta de las Personas Físicas del año 2014 las aportaciones correspondientes al cónyuge no reducidas en los ejercicios anteriores, con el límite de 2.000 euros.
Las cantidades aportadas a planes de pensiones deben reducirse en el ejercicio en que se realizan, siempre que se respeten los límites de base imponible y porcentuales. Si por insuficiencia de base o exceso de límites no se pueden reducir, se pueden trasladar a los cinco ejercicios siguientes. Para ello, se debe solicitar en la declaración del ejercicio en que se realizaron las aportaciones no reducidas. Al imputar excesos de años anteriores, se deben respetar nuevamente los límites anuales máximos de reducción.
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