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 1,000 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 consequence of this special reduction regime are not subject, by express legal provision, to the Inheritance and Gift Tax, up to the limit of 1,000 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 2021, 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 1,250 euros and the spouse's contributions amounting to another 2,000 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 their own pension plan, the following options are available to determine the applicable reductions due to the 2,000 euros contributed by the spouse:
Applicable reduction  Option 1  Option 2  Option 3 

Reduction applicable by the taxpayer  650 ^{(1)}  1,000  Part up to 1,000 ^{(3)} 
Reduction applicable to the spouse  1,350  1,000 ^{(2)}  Part up to 1,350 ^{(3)} 
Notes to the example
^{(1) }The spouse who owns the contributions applies, in accordance with the general regime, the maximum possible reduction corresponding to his or her contributions. The maximum reduction limit, 30 percent of the sum of your net income from work and economic activities obtained in the year (4,500 x 30% = 1,350), is lower than the amounts to the total amount of contributions made, 2,000 euros , so a reduction will apply for the limit of 30%. That is, for 1,350
The taxpayer, since the spouse has reduced 1,350 of the total contributions made, may reduce the outstanding remainder (2,000  1,350 = 650) by not exceeding the limit of 1,000 euros. ^{(Back)}
^{(2) }The taxpayer applies the maximum reduction possible under the additional reduction regime (1,000 euros), 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). Therefore, since your total contributions were 2,000 euros and you have transferred 1,000 euros to the taxpayer, you can reduce the rest (2,000  1,000 = 1,000) by not exceeding the 30% limit (1,350 euros) ^{(Back)}
^{(3) }Each of the spouses applies the reduction for the amount they wish, as long as that corresponding to the taxpayer does not exceed 1,000 euros (amount contributed within the maximum limit of additional reduction) and that corresponding to the spouse does not exceed 1,350 euros, (4,500 x 30% ) and without the total sum exceeding the total amount of 2,000 euros contributed by the spouse. ^{(Back)}