8.4.4. Contributions to social welfare systems made to people with disabilities

Contributions made to Pension Plans, Mutual Societies for Social Welfare, Guaranteed Employee Pension Plans, Business Pension Plans and Insurance that exclusively cover the situation of dependence on people with a degree of physical or sensory disability equal to or greater than 65 per cent (or 100 taxpayers whose disability has been declared judicially, even if it does not reach this level), a mental disability equal to or greater than 33 per 100 may be subject to reduction in the taxable base.

Contributions may be made by both the person with the participating disability and the persons with the same relationship, whether direct or collateral, up to the third degree, including the spouse or those caring for him or her, as a guardian or foster care. In the latter cases, persons with disabilities must be designated as beneficiaries solely and irrevocably for any contingency. However, the death contingency of the person with disabilities may generate the right to benefits for widowhood, orphanhood or for those who have made contributions in favour of the person with disabilities in proportion to their contribution.

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

Maximum reduction limit

Contributions made may be subject to a reduction in the general tax base for Personal Income Tax, with the following maximum limits:

• Contributions made by the person with disabilities

  Annual contributions made by persons with disabilities who participate may reduce the gross tax base with a limit of 24,250 euros per year.

  When there have been contributions made by the promoter to this special scheme, the corresponding box will show the amounts charged to the taxpayer in the 2019 financial year that the program will have transferred from the work income window.

• Contributions made by relatives or guardians of the disabled person.

  The maximum annual contributions made by people other than the person with a disability who is a participant in favour of the participant may reduce the taxable base of those who make them up with the limit of 10,000 euros per year. This notwithstanding any contributions that may be made to their own social security systems, in accordance with the general conditions and limits established.

Joint limit

The total of the reductions made by all persons making contributions to the same person with disabilities, including their own contributions, may not exceed 24,250 euros per year.

For these purposes, when several contributions are made to the disabled person, they must be reduced, first of all, contributions made by the person with disabilities themselves and only if they do not reach the limit of 24,250 euros indicated, may be subject to reduction of contributions made by other persons in their favour in the tax base of these, proportionally, without the total of the reductions made by all persons making contributions to the same person with disabilities may exceed 24,250 euros.

Reduction request

Participants, mutual society members or insured persons may request that the amounts contributed, including, where applicable, the contributions of the promoter that have been made to them it was allocated, which could not be reduced in the taxable amount due to insufficient funds, regardless of whether they were in the following five years.

The programme will transfer the contributions and contributions not applied to the corresponding section of Annex C.3