Net tax base
Reductions in the general tax base
Reductions for contributions and contributions to social security systems
Maximum annual contributions (except for group dependency insurance) and the maximum joint reduction limit
The general reduction limit applicable to the tax base for contributions to social security systems is reduced from 8,000 to 2,000 euros per year, although it is expected that the new limit may be increased by a further 8,000 euros for business contributions.
The contributions that the individual entrepreneur makes to employment pension plans or social security mutual societies, of which, in turn, he is a promoter and participant or mutual member, as well as those made to corporate social security plans or collective insurance policies. dependence on those who, in turn, are the policyholder and insured, will be considered as business contributions, for the purposes of computing this limit.
Transitional regime. Excess contributions made and not reduced in the years 2016-2020
A transitional regime is established that allows, in the event that among the amounts pending reduction from the years 2016 to 2020 there are contributions made by the taxpayer and contributions imputed by the promoter, it is understood that the amounts pending reduction correspond to contributions imputed by the promoter, with the limit of the contributions imputed in said tax periods. The excess over said limit will be understood to correspond to contributions from the taxpayer.
Excess contributions and contributions corresponding to the year
From the 2021 period when the excess that occurs in the year includes contributions from the taxpayer and contributions imputed by the promoter, the determination of the part of the excess that corresponds to both will be carried out in proportion to the amounts of the respective contributions and contributions.
Contributions to social security systems in which the taxpayer's spouse is a participant, mutual member or owner
The maximum limit applicable for contributions to social security systems in which the taxpayer's spouse is a participant, mutual member or owner is reduced from 2,500 to 1,000 euros per year.
Early availability of consolidated rights for taxpayers affected by the volcanic eruption on the island of La Palma
In order to facilitate those affected by the volcanic eruption on the island of La Palma to meet unexpected liquidity needs, article 11 of Royal Decree-Law 20/2021, of October 5, by which urgent measures are adopted of support for the repair of damage caused by volcanic eruptions and for the economic and social reconstruction of the island of La Palma ( BOE of 6), has established, exceptionally and exclusively during the period between October 6, 2021 and July 5, 2022, the possibility that participants in pension plans, as well as insured persons of insured pension plans and corporate social pension plans and mutual insurance Social security mutual societies may dispose of their consolidated rights in advance in certain cases, setting the conditions and a maximum withdrawal amount.