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

Regulations: Articles 53 and Additional Provision Tenth Law PIT; 50 and 51 Regulation

Contributions made to pension plans, mutual benefit societies, insured pension plans, company social welfare plans and long-term care insurance policies established in favor of persons with disabilities entitle the contributor 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