Reductions in the general tax base

Note: The reductions to the general tax base will be applied in the order listed below, without the base being able to become negative as a result of said reductions.

Regulations: Art. 84.2.3 and 4 Law of the PIT 

1. Reduction for joint tax payment
2. Reductions for contributions and contributions to social security systems
3. Reductions for contributions and contributions to social security systems established in favor of people with disabilities
4. Reductions for contributions to protected assets of persons with disabilities
5. Reductions for compensatory pensions and annuities for food
6. Reductions for contributions to the social security mutual fund at a fixed premium for professional and high-level athletes
7. Summary table: Reductions in the general tax base