8.2.4. Contributions to social security systems established in favor of people with disabilities

Beneficiaries and people who can make contributions

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

As of the entry into force of Law 8/2021 to reform the Civil Code and the Civil Procedure Law, references to judicial incapacitation extend to civil judicial resolutions in which representative guardianship is established of people with disabilities .

Contributions may be made by both the person with a participating disability and the people who have a direct or collateral relationship with him or her up to and including the third degree, as well as the spouse or those who have custody of him or her under guardianship ( or after the entry into force of Law 8/2021 to reform the Civil Code under the regime of representative guardianship of adults with disabilities) or foster care.

In the latter cases, people with disabilities must be designated beneficiaries in a sole and irrevocable manner for any contingency. However, the contingency of death of the person with a disability may generate the right to benefits for widowhood, orphanhood or in favor of those who have made contributions in favor of the person with disability in proportion to their contribution.

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

The contributions made may be subject to a reduction in the general tax base of the Personal Income Tax with the following maximum limits:
- Contributions made by the person with disabilities
  
  Annual contributions made by participating disabled people may reduce the tax base with a limit of 24,250 euros per year.
  
  When there have been contributions imputed by the promoter to this special regime, those imputed to the taxpayer in the year that the program will have transferred from the work income window will appear in the corresponding box.
- Contributions made by relatives or guardians of the person with a disability.
  
  The maximum annual contributions made by persons other than the person with a disability who participates in favor of the latter may reduce the tax base of those who make them with a limit of 10,000 euros per year. This is without prejudice to the contributions they may make to their own social security systems, in accordance with the generally established conditions and limits.
The set of reductions made by all people who make contributions in favor of the same person with a disability, including their own contributions, may not exceed 24,250 euros per year.

For these purposes, when several contributions are made in favor of the person with a disability, the contributions made by the person with a disability themselves must be reduced, first of all, and only if they do not reach the limit of 24,250 euros indicated. Contributions made by other people in their favor may be subject to a reduction in their tax base, proportionally, without in any case the set of reductions made by all the people who make contributions in favor of the same person with disability may exceed 24,250 euros.

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, which could not have been subject to a reduction in the tax base due to its insufficiency, be in the following five exercises.