Summary table: Reductions in the general tax base

Reductions in the gross tax base		Amount euros/year	Annual joint maximum limit
Reduction for joint tax payment	Family units made up of both spouses	3,400	The remainder, if any, will reduce the BI of the savings without it being negative.
Reduction for joint tax payment	Single-parent family units	2,150
Reductions for contributions and contributions to social security systems A) General regime	Contributions to pension plans Contribution to social security mutual societies Contribute to insured pension plans Contribution to corporate social security plans Contributions to private dependency insurance	Up to 8,000	The lesser of: 30 percent of the sum of the net income from work and economic activities for the year 8,000 euros + additional limit of 5,000 euros Note: Keep in mind that the contributions to the spouse's social security systems are included within these joint maximum reduction limits that also affect the contributions and contributions attributed by the promoter to the social security systems of the General Regime.
	• Contributions to collective dependency insurance	Up to 5,000
Reductions for contributions and contributions to social security systems B) Specific regime	Contributions to social security systems in which the taxpayer's spouse is a participant, mutual member or owner	Up to 2,500
Reductions for contributions and contributions to social security systems established in favor of people with disabilities	Made by the person with a disability	Up to 24,250	24,250 euros
	Made by relatives, guardian or spouse of the person with a disability	Up to 10,000	24,250 euros
Reductions for contributions to protected assets of people with disabilities	For each contributor and for the set of protected assets to which they make contributions	up to 24,250	24,250 euros
	For all the reductions made by all people who make contributions in favor of the same protected assets	Up to 10,000	24,250 euros
Reductions for compensatory pensions and annuities for alimony in favor of persons other than children	Payment of compensatory pensions in favor of the spouse	The totality	The remainder, if any, will reduce the BI of the savings without it being negative.
	Payment of annuities for maintenance to persons other than children Note: Annuities for maintenance in favor of children see specialties see the specialties in determining the full quota in chapter 15.	The totality
Reductions for contributions to the social security mutual fund at a fixed premium for professional and high-level athletes	Professional athletes: They are those included in the scope of application of Royal Decree 1006/1985, of June 26, which regulates the special employment relationship of professional athletes .	up to 24,250	The lesser of: Sum of net income from work and economic activities for the year 24,250 eurosa fixed bonus for professional and high-level athletes
	High level athletes: They are those included in the scope of application of Royal Decree 971/2007, of July 13, on high-level and high-performance athletes.	up to 24,250