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A Spanish resident asks whether UK pension contributions can be deducted. The DGT states that voluntary contributions not linked to work carried out in Spain are not deductible.
Cuestión planteada
La deducibilidad de las cotizaciones a la Seguridad Social requiere que estén vinculadas al trabajo desarrollado por el contribuyente por el cual este tributa. Si las aportaciones a la Seguridad Social británica son de carácter voluntario y no están relacionadas con el trabajo desarrollado en España, no pueden considerarse gastos deducibles de los rendimientos del trabajo. El consultante no ha especificado si sus cotizaciones de 2025 fueron voluntarias o si su actividad laboral fue en España, pero si se cumplen las condiciones de falta de vinculación y voluntariedad, no hay deducción posible.
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