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V1992-17 24 July 2017 · SG de Tributación de las Operaciones Financieras Criterion in force
IRPF · base imponible

Taxable base may be reduced through pension plan contributions made by a spouse, subject to certain limits

The inquirer asks whether they can deduct contributions to their spouse's pension plan and how to proceed. The DGT states this is possible if the spouse has low income and clarifies that the contribution must be made by the spouse themselves.

The question raised

Tax treatment. Procedure for making said contributions.

The DGT's ruling

If the spouse has no income from employment or economic activities, or if these are less than 8,000 euros per year, the taxpayer may reduce their taxable base by the contributions to the spouse's pension plan with a limit of 2,500 euros per year. However, the contribution must be made by the spouse themselves in their capacity as a participant.

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