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The taxpayer asks whether it is possible to apply in subsequent years the reduction in the tax base for contributions made to their spouse's pension plan when the latter's annual income exceeds 8,000 euros. The DGT responds that the regulations do not permit such carry-forward for this specific case.
Question posed: Possibility of carrying forward the taxpayer's reduction in the tax base to a subsequent tax year in which the spouse does not receive income exceeding 8,000 euros annually.
The possibility of carrying forward to the following five tax years contributions that could not be deducted due to insufficient tax base or percentage limits does not apply if the requirements of Article 51.7 of Law 35/2006 are not met. Consequently, if the spouse receives income exceeding 8,000 euros, the regulation does not provide for the carry-forward of the reduction for those contributions to future tax years.
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