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A taxpayer asks whether pension contributions made in 2013 while residing abroad can be reduced in their 2014 taxable base after becoming a Spanish tax resident. The DGT responds that such carry-forward is not possible.
Cuestión planteada Posibilidad de reducir dichas aportaciones en la base imponible del consultante correspondiente al ejercicio 2014.
El artículo 52.2 de la Ley 35/2006 permite trasladar a ejercicios siguientes las aportaciones que no pudieron reducirse por insuficiencia de la base imponible o por aplicación del límite porcentual. El hecho de no haber estado obligado a presentar la declaración del IRPF por ser residente fiscal en el extranjero no constituye una de las situaciones contempladas en la norma para permitir dicho traslado.
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