8.2.4. Contributions to social security systems established for the benefit of people with disabilities
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Beneficiaries and persons who can make contributions
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.
Since the entry into force of Law 8/2021 reforming the Civil Code and the Civil Procedure Law, references to judicial incapacity are extended to civil court rulings establishing representative guardianship of persons with disabilities .
Contributions may be made by the participating person with a disability 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 the spouse or those who have them under a guardianship regime (or after the entry into force of Law 8/2021 reforming the Civil Code under a representative guardianship regime for adults with disabilities) 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.
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Limits
Contributions made may be subject to a reduction in the general tax base of Personal Income Tax with the following maximum limits:
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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.
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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.
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.
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.
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