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A taxpayer inquired whether, in a joint tax return, they could apply pending reductions from their pension plan contributions to their spouse's taxable base. The DGT ruled that reduction limits are applied individually and that it is not possible to transfer amounts pending from previous years to a spouse.
Cuestión planteada En el supuesto de presentar declaración del impuesto en la modalidad de tributación conjunta, posibilidad de reducir la base imponible de su cónyuge por las cantidades pendientes de reducción, así como por las nuevas aportaciones realizadas por la consultante.
En la tributación conjunta, los límites máximos de reducción en la base imponible por aportaciones a planes de pensiones se aplican individualmente a cada partícipe. Por tanto, no es posible reducir la base imponible del cónyuge con las cantidades pendientes de aplicación de ejercicios anteriores de la consultante. No obstante, si el cónyuge no tiene rendimientos del trabajo o estos son inferiores a 8.000 euros, se puede aplicar una reducción adicional de hasta 1.000 euros anuales por las aportaciones realizadas por el contribuyente.
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