8.4.4. Contributions to social security systems established for the benefit of people with disabilities

Contributions made to Pension Plans, Mutual Social Security Funds, Insured Social Security Plans, Business 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% (or taxpayers whose disability has been declared judicially, even if it does not reach said degree), mental disability equal to or greater than 33% may be subject to a reduction in the tax base.

Contributions may be made by the participating disabled person themselves, as well as by persons who have a direct or collateral relationship with them up to the third degree inclusive, as well as by their spouse or those who have them under guardianship or foster care.

In these latter cases, persons with disabilities must be designated as beneficiaries in a unique and irrevocable manner for any contingency. However, the death of a disabled person may give rise to the right to widowhood, orphanhood or benefits for those who have made contributions in favour of the disabled person in proportion to their contribution.

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

Maximum reduction limit

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

• Contributions made by the disabled person

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

  When there have been contributions imputed by the promoter to this special regime, the contributions imputed to the taxpayer in the year that the program has transferred from the work income window will appear in the corresponding box.

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

  The maximum annual contributions made by persons other than the participating disabled person on his/her behalf may reduce the tax base of those who make them, up to a limit of 10,000 euros per year. This is without prejudice to the contributions that may be made to their own social security systems, in accordance with the conditions and limits established in general terms.

Joint limit

The total reductions made by all persons who make contributions in favour of the same disabled person, including their own contributions, may not exceed 24,250 euros per year.

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

Request for reduction

Participants, mutual members or insured persons may request that the amounts contributed, including, where applicable, the promoter's contributions that have been imputed to them, which could not be subject to reduction in the tax base due to insufficiency thereof, be reduced in the following five years.

Completion

• Contributions made directly by the disabled person will be recorded.

  Business contributions to pension plans, mutual social security funds, and company social security plans, except for collective dependency insurance, which, where applicable, have been charged to you, will be reflected in the data capture window for work income by also selecting key 2.

  The data entered will be transferred by the program to the section of the window for contributions to social security systems.

• Taxpayers who were unable to reduce all of their direct or imputed contributions made in the years 2016 to 2020 due to exceeding the maximum limit and who had requested to be able to reduce the excess within the following five years, will complete, if not indicated, the amount of said excesses in the corresponding box of the data capture window.

  The amounts pending reduction at the beginning of the period, those applied and those pending reduction in each year for future years are broken down in the corresponding sections of Annexes C.3 of the declaration.