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Practical Income Manual 2020.

1. Subjective scope and people who can make contributions

Subjective scope

Social security systems must be established in favor of people with disabilities who are listed below:

  1. People affected by a degree of physical or sensory disability equal to or greater than 65 percent .
  2. People affected by a degree of mental disability equal to or greater than 33 percent.
  3. People whose disability has been judicially declared , regardless of its degree.

People who can make contributions

  1. The person with a disability participating. In this case, the contributions will give the right to reduce the general tax base in the declaration of the taxpayer with a disability who makes them.
  2. Those who have a direct or collateral family relationship with the person with a disability up to and including the third degree, as well as the spouse or those who are in their care under guardianship or foster care , provided that the person with a disability is designated as the sole and irrevocable beneficiary for any contingency.

    However, the contingency of death of the person with a disability may generate the right to widow's or orphan's benefits or in favor of those who have made contributions in favor of the person with a disability in proportion to their contribution.

By express legal provision contained in article 53.3 of the Personal Income Tax Law , the contributions made by the people mentioned in letter b) are not subject to Inheritance and Donation Tax.