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V4128-15 22 December 2015 · SG de Tributación de las Operaciones Financieras Criterion in force
IRPF · aportaciones a planes de pensiones

No carry-forward of pension scheme contribution reductions if tax return was not filed due to exemption

A taxpayer inquired whether they could carry forward a reduction for pension scheme contributions to subsequent years if they did not apply it in 2014 because they were not required to file an Income Tax return. The Directorate General of Taxes (DGT) ruled that this situation does not permit the carry-forward of the reduction.

The question raised

Cuestión planteada Posibilidad de trasladar la reducción correspondiente a un ejercicio posterior. En caso afirmativo, posibilidad de que dicha reducción sea aplicada por su cónyuge.

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