Skip to content
Back to index
V1992-22 20 September 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · tributación conjunta

Possibility of joint taxation and deductibility of contributions to the Special Agreement and pension plan contributions

A taxpayer inquires whether they can file a joint tax return with their spouse, who receives income from real estate and contributes to the Special Agreement. The DGT confirms that joint taxation is possible and explains the treatment of contributions and pension plan contributions.

The question raised

Question raised: Whether they can file a joint tax return with their spouse, such that the following are declared:

The DGT's ruling

In joint taxation, the income of both spouses is taxed cumulatively. Contributions to the Social Security Special Agreement are deductible expenses from the spouse's employment income, which may generate negative income if their earnings do not exceed the contributions. Likewise, a reduction of up to 1,000 euros in the tax base may be applied for contributions to the spouse's pension plan if the spouse does not obtain employment income or if such income is less than 8,000 euros per year.

Email
Contact