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V1558-25 3 September 2025 · SG de Tributación de las Operaciones Financieras Criterion in force
IRPF · rendimientos del trabajo

Base imponible cannot be reduced via spousal pension contributions if spouse earns over 8,000 euros annually

The consultant asks whether they can reduce their taxable base through contributions to their spouse's pension plan. The DGT responds that this is not possible if the spouse earns more than 8,000 euros per year from employment or economic activities.

The question raised

Question raised: Possibility of reducing the taxable base through the contributions made.

The DGT's ruling

To reduce the taxable base through contributions to social security systems of which the spouse is the holder, the spouse must not obtain net income from employment or economic activities, or such income must be less than 8,000 euros per year. If the spouse receives income exceeding said limit, the taxpayer cannot apply the reduction of up to 1,000 euros provided for in Article 51.7 of the LIRPF.

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