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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.
Cuestión planteada Posibilidad de reducir la base imponible del Impuesto sobre la Renta de las Personas Físicas por las aportaciones realizadas por el consultante.
Las aportaciones a planes de pensiones regulados en la Directiva 2003/41/CE pueden reducirse de la base imponible siempre que se cumplan los requisitos de imputación fiscal al partícipe, transmisión irrevocable del derecho a la prestación, titularidad de los recursos y contingencias previstas en la ley. En este caso concreto, el plan no cumple lo previsto en el apartado 1.2º del artículo 51 de la Ley 35/2006, por lo que no permite la reducción.
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