Summary table: Reductions in the general tax base
Reductions in the gross tax base |
Amount euros/year |
Annual joint maximum limit | |
---|---|---|---|
Reduction for joint tax payment | family units made up of both spouses | 3,400 |
The remainder, if any, will reduce the BI of the savings without it being negative. |
Single-parent family units | 2,150 | ||
Reductions for contributions and contributions to social security systems A) General regime |
Contributions:
|
Up to 2,000 (Maximum annual amount for contributions and business contributions) |
The lesser of:
Note: Please note that contributions to social security systems of the spouse NO are included within these joint maximum reduction limits that affect the contributions and contributions of the taxpayer's General Regime. |
Business contributions (*):
|
8,000 additional (to 2,000) | ||
|
Up to 5,000 (own and independent limit) |
||
Reductions for contributions and contributions to social security systems B) Specific regime |
Contributions to social security systems in which the taxpayer's spouse is a participant, mutual member or owner | Up to 1,000 | |
Reductions for contributions and contributions to social security systems established in favor of people with disabilities | Made by the person with a disability | Up to 24,250 |
24,250 euros |
Made by relatives, guardian or spouse of the person with a disability | Up to 10,000 | ||
Reductions for contributions to protected assets of people with disabilities |
For each contributor and for the set of protected assets to which they make contributions | Up to 24,250 |
24,250 euros |
For all the reductions made by all people who make contributions in favor of the same protected assets | Up to 10,000 | ||
Reductions for compensatory pensions and annuities for alimony in favor of persons other than children |
Payment of compensatory pensions in favor of the spouse | The totality |
The remainder, if any, will reduce the BI of the savings without it being negative. |
Payment of annuities for food to people other than children Note: In the case of annuities for child support, see the specialties in determining the full amount in chapter 15 . |
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Reductions for contributions to the social security mutual fund at a fixed premium for professional and high-level athletes |
Professional sportsmen: They are those included in the scope of application of Royal Decree 1006/1985, of June 26, which regulates the special employment relationship of professional athletes . | Up to 24,250 |
The lesser of:
|
High level athletes: They are those included in the scope of application of Royal Decree 971/2007, of July 13, on high-level and high-performance athletes. |
(*) The own contributions that the individual entrepreneur makes to employment pension plans or social security mutual societies of which, in turn, he is a promoter and, in addition , participant or mutual member, as well as those made to corporate social security plans or collective dependency insurance of which, in turn, the policyholder and insured , will be considered as business contributions