{"id":55539,"date":"2019-03-15T09:50:59","date_gmt":"2019-03-15T08:50:59","guid":{"rendered":"https:\/\/www.nzp.de\/?p=55539"},"modified":"2026-08-08T09:54:29","modified_gmt":"2026-08-08T07:54:29","slug":"cjeu-lawyers-admitted-in-another-eu-member-state-may-deduct-mandatory-pension-contributions","status":"publish","type":"post","link":"https:\/\/www.nzp.de\/es\/los-abogados-del-tjue-colegiados-en-otro-estado-miembro-de-la-ue-pueden-deducir-las-cotizaciones-obligatorias-al-regimen-de-pensiones\/","title":{"rendered":"TJUE: Los abogados colegiados en otro Estado miembro de la UE pueden deducir las cotizaciones obligatorias al r\u00e9gimen de pensiones"},"content":{"rendered":"<p>Los abogados autorizados para ejercer en Alemania que no residan en dicho pa\u00eds pueden deducir parte de sus cotizaciones. As\u00ed lo dictamin\u00f3 el TJUE en su sentencia de 6 de diciembre de 2018 \u2014C-480\/17\u2014. El TJUE se pronunci\u00f3 a ra\u00edz de una petici\u00f3n de decisi\u00f3n prejudicial presentada por el Tribunal Fiscal de Colonia, ante el que hab\u00eda interpuesto previamente un recurso un abogado habilitado para ejercer en Alemania pero residente en B\u00e9lgica. Seg\u00fan la decisi\u00f3n del TJUE, los abogados de otros Estados miembros de la UE sujetos a una obligaci\u00f3n fiscal limitada reciben el mismo trato que los abogados residentes sujetos a una obligaci\u00f3n fiscal ilimitada a la hora de deducir las cotizaciones a la seguridad social de la base imponible del impuesto sobre la renta. Esto significa que las cotizaciones obligatorias al r\u00e9gimen de pensiones de los abogados constituyen gastos incurridos en el ejercicio de la abogac\u00eda y, por lo tanto, eran necesarios para el ejercicio de dicha profesi\u00f3n. Dichas cotizaciones pueden deducirse del impuesto sobre la renta. Sin embargo, los pagos voluntarios a un r\u00e9gimen de pensiones privado o voluntario no est\u00e1n directamente relacionados con la profesi\u00f3n de abogado y, por lo tanto, no pueden deducirse del impuesto sobre la renta.<\/p>","protected":false},"excerpt":{"rendered":"<p>Lawyers admitted to practise in Germany who are not resident in Germany may deduct part of their contributions. This was decided by the CJEU in its judgment of 6 December 2018 \u2013 C-480\/17. The CJEU ruled following a request for a preliminary ruling from the Finance Court of Cologne, before which a lawyer admitted in [&hellip;]<\/p>\n","protected":false},"author":29,"featured_media":55540,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[139],"tags":[],"class_list":["post-55539","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-en"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.0.1 - aioseo.com -->\n\t<meta name=\"description\" content=\"Lawyers admitted to practise in Germany who are not resident in Germany may deduct part of their contributions. This was decided by the CJEU in its judgment of 6 December 2018 \u2013 C-480\/17. 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