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Form 100. Personal Income Tax Declaration 2019 Maximum annual contributions and reduction limit

Maximum annual contributions with the right to reduction (art. 51.6 Law)

  • On a general basis .

    The set of maximum annual contributions that may give the right to reduce the tax base, including, where appropriate, those that have been charged by the promoters, may not exceed 8,000 euros.

    Note: This limit will be applied jointly to the contributions made by the participants and those charged to them by the promoters.

Reduction limit (art. 52 Law)

As a joint maximum limit for the above reductions, the following will apply: the lesser of the following quantities:

  • In general:
    1. 30% of the sum of net earnings from work and economic activities received individually during the fiscal year.

    2. 8,000 euros annually.

      And, additionally, 5,000 euros per year for the collective long-term care insurance premiums paid by the company.

Note: The set of reductions made by all people who pay dependency insurance premiums for the same taxpayer, including those of the taxpayer himself, may not exceed 8,000 euros per year.

Request for reduction (art. 52.2 Law)

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, that could not have been subject to a reduction in the tax base due to its insufficiency or due to application of the percentage limit, they are in the following five years. This rule will not apply to excesses over the contribution limits established by law (art.51.6 Law).

The request must be made in the Personal Income Tax declaration corresponding to the year in which the contributions made could not have been subject to reduction.