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A Spanish tax resident asks whether they can reduce their personal income tax base by contributions to an employer's pension scheme established in another EU member state. The DGT responds that such contributions are not deductible as the scheme fails to meet the requirements of Directive 2003/41/CE.
Question raised: Possibility of reducing the Personal Income Tax taxable base through the contributions made by the taxpayer.
Contributions to pension plans regulated under Directive 2003/41/EC may be deducted from the taxable base provided that the requirements for tax imputation, irrevocable transfer of the right to benefits, and ownership of the resources are met. In this specific case, the pension plan does not comply with the provisions of Article 51.1.2º of Law 35/2006, therefore the contributions are not subject to reduction.
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