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V1578-22 30 June 2022 · SG de Tributación de las Operaciones Financieras Criterion in force
IRPF · tributación conjunta

Joint taxation: pension plan reductions for one spouse cannot be applied to the other's taxable base

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.

The question raised

In the event of filing a tax return under the joint taxation modality, the possibility of reducing the spouse's tax base through amounts pending reduction, as well as through new contributions made by the taxpayer.

The DGT's ruling

In joint taxation, the maximum limits for the reduction of the tax base due to contributions to pension plans are applied individually to each participant. Therefore, it is not possible to reduce the tax base of the spouse using the amounts pending application from the taxpayer's previous fiscal years. However, if the spouse has no employment income or if such income is less than 8,000 euros, an additional reduction of up to 1,000 euros per year may be applied for the contributions made by the taxpayer.

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