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Practical Income Manual 2020.

Reductions in the general tax base

Note: The reductions in the general tax base will be applied in the order in which they are listed below, without the same being negative as a consequence of said reductions.

Regulations: Art. 84.2.3 and 4 Law of Personal Income Tax  

  1. Reduction for joint tax payment
  2. Reductions for contributions and contributions to social security systems
  3. Reductions for contributions and contributions to social security systems established in favor of people with disabilities
  4. Reductions for contributions to protected assets of people with disabilities
  5. Reductions for compensatory pensions and annuities for food
  6. Reductions for contributions to the social security mutual fund at a fixed premium for professional and high-level athletes
  7. Summary table: Reductions in the general tax base