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The taxpayer inquired whether they could reduce their taxable base in later years using contributions made to a spouse's pension scheme if the requirements were not met in the year of contribution. The Directorate General of Taxes (DGT) ruled that the law does not permit such a carry-forward if the requirements of Article 51.7 of the Personal Income Tax (IRPF) Law are not satisfied.
Cuestión planteada Posibilidad de reducción en la base imponible general del consultante del ejercicio 2019 por la cantidad aportada por su cónyuge en el ejercicio 2018, siempre que éste no obtuviera rendimientos del trabajo superiores a 8.000 euros y no realizara ninguna aportación a su plan de pensiones.
Si en el ejercicio de la aportación no se cumplen los requisitos del artículo 51.7 de la Ley 35/2006 (que el cónyuge no tenga rendimientos netos del trabajo o actividades económicas superiores a 8.000 euros), no es posible trasladar dicha reducción a ejercicios siguientes. El mecanismo de traslado previsto en el artículo 52.2 de la misma ley no es aplicable en este supuesto.
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