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