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The inquirer asks whether contributions made to a spouse's pension plan can be deducted from their personal income tax (IRPF) and if the spouse can receive the payments upon retirement. The Directorate General for Taxes (DGT) responds that the reduction is permissible if the spouse has low income and clarifies that the management of the payout is the responsibility of other authorities.
Question raised: Possibility of reducing the taxable base of their Personal Income Tax return for the year 2016 by the contributions made. Whether their spouse can realize the vested rights in said pension plan once they reach retirement.
If the spouse does not obtain income from employment or economic activities, or if these are less than 8,000 euros per year, the taxpayer may reduce their taxable base by the contributions made to the spouse's pension plan, with a limit of 2,500 euros per year. Regarding the collection of rights, the DGT indicates that this is a financial matter that exceeds its competence.
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