8.4.3. Additional reduction for contributions to the spouse's social security systems

Taxpayers whose spouse does not obtain net income from work or economic activities, or whose income is less than 8,000 euros per year, may reduce the tax base for contributions made to the social security systems provided for in this article in which said spouse is a participant, member or holder, with a maximum limit of 1,000 euros per year.

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

The completion will be done in the section " Contributions to social security systems of which the taxpayer's spouse is a participant, member or holder".

Contributions that are subject to reduction by the taxpayer for this reason may not be used to reduce the taxable base of the spouse. Therefore, the amount shown in this section should not appear as a reduction in the spouse's tax base for contributions to social security systems.