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 able to be negative.
Reduction for joint tax payment	Single-parent family units	2.150
Reductions for contributions to social security systems A) General regime	Contributions to pension plans Contributions to social welfare mutual funds Contributions to insured pension plans Contributions to corporate social security plans Contributions to private dependency insurance	Up to 8,000	The minor of: 30 percent of the sum of the net income from work and economic activities of the year 8,000 euros + additional limit of 5,000 euros Note: Please note that contributions to the spouse's social security systems are included within these joint maximum reduction limits, which also affect the contributions and contributions imputed by the promoter to the social security systems of the General Regime.
	• Contributions to collective dependency insurance	Up to 5,000
Reductions for contributions to social security systems B) Specific regime	Contributions to social security systems in which the taxpayer's spouse is a participant, member or holder	Up to 2,500
Reductions for contributions to social security systems established for the benefit of persons with disabilities	Made by the disabled person	Up to 24,250	24,250 euros
	Made by relatives, guardian or spouse of the disabled person	Up to 10,000	24,250 euros
Reductions for contributions to protected assets of persons with disabilities	For each contributor and for the set of protected assets to which he/she makes contributions	up to 24,250	24,250 euros
	For all reductions made by all persons who make contributions in favour of the same protected assets	Up to 10,000	24,250 euros
Reductions for compensatory pensions and alimony payments 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 able to be negative.
	Payment of annual maintenance payments to persons other than children Note: Annual maintenance payments for children see specialities see specialities in determining the full share in chapter 15.	The totality
Reductions for contributions to the fixed-premium social security mutual fund for professional and high-level athletes	Professional athletes: They are 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 minor of: Sum of net income from work and economic activities for the year 24,250 euros fixed premium for professional and high-level athletes
	High-level athletes: They are 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