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A self-employed individual asks whether contributions to a PIAS or SIALP can be deducted from business income or reduce their taxable base. The DGT responds that this is not possible as these products are not covered by the regulations for such purposes and their purpose is personal savings.
Question posed: Possibility of deducting, in the determination of net income from economic activities or of reducing the tax base, contributions made to an Individual Systematic Savings Plan (PIAS) or to an Individual Long-Term Savings Insurance (SIALP).
Contributions to PIAS or SIALP are not deductible from the net income of the economic activity because they are not included in the tax regulations and are not linked to the generation of income. Likewise, these instruments are not among those that allow for a reduction of the tax base. It is clarified that these products are distinct from health insurance or social welfare mutual funds, which do indeed have a specific tax treatment.
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