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V1501-19 22 June 2019 · SG de Tributación de las Operaciones Financieras Criterion in force
IRPF · base imponible general

Pension scheme contributions for spouses cannot be carried forward to subsequent tax years

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.

The question raised

Possibility of a reduction in the taxpayer's general taxable base for the 2019 fiscal year for the amount contributed by their spouse in the 2018 fiscal year, provided that the latter did not obtain employment income exceeding 8,000 euros and did not make any contribution to their pension plan.

The DGT's ruling

If, in the year of the contribution, the requirements of Article 51.7 of Law 35/2006 are not met (namely, that the spouse does not have net income from employment or economic activities exceeding 8,000 euros), it is not possible to carry forward said reduction to subsequent years. The carry-forward mechanism provided for in Article 52.2 of the same law is not applicable in this case.

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