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V2126-23 19 July 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · régimen especial de tributación

Deductions for pension fund contributions under Beckham regime not allowed

The consultant asks whether pension contributions can be deducted under the special regime of article 93 of the LIRPF. The DGT responds that this regime is governed by the Income Tax of Non-Residents, excluding social security deductions.

The question raised

To determine whether, in their 2022 IRPF tax return under the special regime under which they are taxed, contributions to pension funds are deductible.

The DGT's ruling

The application of the special regime under Article 93 of the LIRPF implies determining the tax liability in accordance with the rules of the Non-Resident Income Tax. Therefore, Article 51 of the LIRPF, regarding reductions for contributions and payments to social security systems, is not applicable to taxpayers who opt for this regime.

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