Reductions for contributions and contributions to social security systems established in favor of people with disabilities

Regulations: Articles 53 and Additional Provision tenth Law IRPF ; 50 and 51 Regulation

Contributions made to pension plans, mutual social security funds, insured pension plans, company pension plans and dependency insurance established for persons with disabilities give the right to reduce the general tax base in accordance with the following financial and tax regime:

1. 1. Subjective scope and people who can make contributions
2. 2. Limits and excess contributions
3. 3. Perception of benefits and early disposition of consolidated rights