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 obtains it in an amount of less than 8,000 euros per year, may reduce in the tax base the contributions made to the social security systems provided for in this article in which they are a participant. , mutual member or holder of said spouse, with a maximum limit of 1,000 euros per year

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

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

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