8.4.4. Contributions to social security systems established in favor of people with disabilities

Contributions made to Pension Plans, Social Security Mutual Funds, Insured Social Security Plans, Corporate Social Security Plans and insurance that exclusively cover the situation of dependency in favor of people with a degree of physical or sensory disability equal to or greater than 65 percent. 100 (or taxpayers whose incapacity has been declared judicially, even if it does not reach said degree), mental disability equal to or greater than 33 percent may be subject to a reduction in the tax base.

Contributions may be made by both the person with a participating disability and the people who have a direct or collateral family relationship with him or her up to the third degree inclusive, as well as the spouse or those who were in charge of him or her under a guardianship or guardianship regime. placement. In the latter cases, people with disabilities must be designated beneficiaries in a sole and irrevocable manner for any contingency. However, the contingency of death of the disabled person may give rise to entitlement to widow's, widower's or orphan's benefits or benefits in favour of those who have made contributions in favour of the disabled person in proportion to their contributions.

These contributions will not be subject to Inheritance and Donation Tax.

MAXIMUM REDUCTION LIMIT

The contributions made may be subject to a reduction in the general tax base of the Personal Income Tax with the following maximum limits:

• Contributions made by the person with disabilities

  Annual contributions made by participating disabled people may reduce the tax base with a limit of 24,250 euros per year.

  When there have been contributions attributed by the promoter to the special scheme for the disabled, the corresponding box will show those attributed to the taxpayer in the 2018 financial year and which the programme will transfer from the earned income window. completed on page 4.

• Contributions made by relatives or guardians of the disabled person

  The maximum annual contributions made by persons other than the person with a disability participating in their favor may reduce the tax base of those who make them with the limit of 10,000 euros per year. This is without prejudice to the contributions they may make to their own social security systems, in accordance with the generally established conditions and limits.

JOINT LIMIT

The set of reductions made by all people who make contributions in favor of the same person with a disability, including their own contributions, may not exceed 24,250 euros per year.

For these purposes, when several contributions are made in favor of the person with a disability, the contributions made by the person with a disability themselves must be reduced, first of all, and only if they do not reach the limit of 24,250 euros indicated. Contributions made by other people in their favor may be subject to a reduction in their tax base, proportionally, without in any case the set of reductions made by all the people who make contributions in favor of the same person with disability may exceed 24,250 euros.

REQUEST FOR REDUCTION IN THE FOLLOWING FIVE YEARS

The participants, mutualists or insured persons may request that the amounts contributed, including, where applicable, the contributions of the promoter that had been attributed to them, which could not have been subject to a reduction in the tax base due to its insufficiency, be in the following five exercises.

The program will transfer the contributions and contributions not applied to the corresponding section of Annex c2