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V2973-19 24 October 2019 · SG de Tributación de las Operaciones Financieras Criterion in force
IRPF · base imponible

Contributions to pension plans may be reduced in joint tax returns while respecting individual limits

The taxpayer asks whether she can reduce her taxable base through contributions to a pension plan while filing a joint tax return with her spouse. The DGT responds that the reduction limits are applied individually to each participant within the family unit.

The question raised

Question posed: Possibility of making contributions to a pension plan and reducing the tax base in the event of filing the tax return under the joint taxation modality, integrated with a retired spouse.

The DGT's ruling

In joint taxation, the maximum reduction limits on the taxable base for contributions to social security systems are applied individually to each participant integrated into the family unit. Therefore, if the contribution does not exceed the legal limits, the general taxable base for the tax year may be reduced.

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