1. Beneficiaries and contributors
Social security systems must be established in favor of people with disabilities who are listed below:
People affected by a degree of physical or sensory disability equal to or greater than 65 percent .
People affected by a degree of mental disability equal to or greater than 33 percent.
People whose disability has been judicially declared , regardless of its degree.
People who can make contributions
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.
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.