7. Contributions to social security systems in which the taxpayer's spouse is a participant, mutual member or owner

In general

Regardless of the reductions made in accordance with the general regime of contributions to social security systems mentioned above, the contributions made to the social security systems of the spouse can reduce the taxpayer's general tax base with the maximum limit of 2,500 euros per year , without this reduction being able to generate a negative taxable base, provided that the following requirements are met:

That the spouse does not obtain net income from work or economic activities, or obtains it in an amount of less than 8,000 euros per year.
That the contributions be made to any of the social security systems discussed so far in which said spouse is a participant, mutual member or owner.

Note: Transfers between spouses that occur as a result of this special reduction regime are not subject, by express legal provision, to the Inheritance and Gift Tax, up to the limit of 2,500 euros per year.

Compatibility with the reductions applied for direct contributions and imputed contributions to the taxpayer's social security systems

The application of this reduction in no case can imply a double reduction (for the taxpayer and his participating spouse) for the same contributions. However, there is no limitation as to who (the taxpayer or his participating spouse) applies the reduction.

If the taxpayer's spouse obtains net income from work or economic activities in an amount of less than 8,000 euros per year, and chooses to apply the tax reduction to the contributions made to the social security systems in which he or she is a participant, mutual member or owner, he or she must determine the amount of the tax reduction in accordance with the maximum reduction limits mentioned above.

If the contributions cannot be reduced in their entirety between both (the spouse, in accordance with the general limits, and the taxpayer, according to this additional reduction regime), it will be the participating spouse, mutual member or holder who requests to transfer the excess contributions. not reduced to future years. The following year, the excess may be reduced taking into account again the limits applicable to contributions.

Example: Contributions to social security systems in which the taxpayer's spouse is a participant, mutual member or owner

In fiscal year 2020, the general tax base of a taxpayer, aged 44, is 49,800 euros, with the sum of the net income from work and economic activities obtained by the same amounting to 45,000 euros.

For his part, the general tax base of his spouse, who is 41 years old, is 4,900 euros, the sum of the net income from work and economic activities obtained by him being 4,500 euros.

In said year, the taxpayer and his spouse have made direct contributions to separate pension plans in which each of them is a participant, with the taxpayer's contributions amounting to 4,600 euros and the spouse's contributions amounting to 3,000 euros.

Determine the applicable reductions due to direct contributions made by the spouse.

Solution:

Regardless of the reduction that, in accordance with the general regime, corresponds to the contributions made by the taxpayer to his own pension plan, the following options are available to determine the applicable reductions due to the 3,000 euros contributed by the spouse:

Applicable reduction	Option 1	Option 2	Option 3
Reduction applicable to the spouse	1,350 ⁽¹⁾	500	Part up to 1,350.00 ⁽³⁾
Reduction applicable by the taxpayer	1,650	2,500 ⁽²⁾	Rest up to 2,500.00 ⁽³⁾

Notes to the example

⁽¹⁾The spouse applies, in accordance with the general regime, the maximum possible reduction corresponding to their contributions. This amount coincides with its maximum reduction limit, 30 percent of the sum of its net income from work and economic activities obtained in the year (4,500 x 30% = 1,350). The rest (1,650) can be reduced by the taxpayer, as this amount does not exceed the maximum amount of 2,500.00 euros. ^(Back)

⁽²⁾The taxpayer applies the maximum reduction possible under the additional reduction regime, and the spouse applies the corresponding reduction to the rest of the amounts contributed, without exceeding the maximum limit allowed by the general regime: 30 percent of the sum of the net income from work and economic activities obtained individually in the year (4,500 x 30% = 1,350). ^(Back)

⁽³⁾Each of the spouses applies the reduction for the amount they wish, provided that the amount corresponding to the taxpayer does not exceed 2,500 euros (maximum limit of the additional reduction) and that corresponding to the spouse does not exceed 1,350 euros, (4,500 x 30%) and without that the sum exceeds the total amount of 3,000 euros contributed by the spouse. ^(Back)