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Renta 2021 Practical Handbook

Tax base

Reductions in the general taxable base

Reductions for contributions to social welfare systems

  • Maximum annual contributions (except for group nursing care insurance) and lximum joint maximum reduction limit

    The general reduction limit applicable to the tax base for contributions to social welfare systems is reduced from 8,000 to 2,000 euros per year, although it is envisaged that the new limit may be increased by a further 8,000 euros for company contributions.

    Contributions made by the individual employer to employment pension plans or mutual social welfare schemes, of which he/she is in turn is a promoter and participant or member, as well as those that he/she makes to company social welfare plans or collective dependency insurance policies of which he/she in turn is the policyholder and insured person, shall be considered as company contributions, for the purposes of calculating this limit.

  • Transitional arrangements.Excess of contributions made and not reduced in the years 2016-2020

    A transitional regime is established which allows that, in the event that among the amounts pending reduction from 2016 to 2020 there are contributions made by the contributor 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 those tax periods.The excess over this limit shall be deemed to correspond to contributions by the contributor.

  • Excess of contributions and contributions for the year

    From the period 2021 onwards, when the excess arising in the financial year is made up of contributions by the contributor and contributions charged by the promoter, the determination of the part of the excess corresponding to both will be made in proportion to the amounts of the respective contributions and contributions.

  • Contributions to social security systems in which the taxpayer's spouse is a unit holder, member or beneficiary

    The maximum limit applicable to contributions to social welfare systems in which the taxpayer's spouse is a participant, member or holder is reduced from 2,500 to 1,000 euros per year.

  • Advance availability of bound duties for taxpayers affected by the volcanic eruption on the island of La Palma

    Con el objeto de facilitar que los afectados por la erupción volcánica de la isla de La Palma puedan atender las necesidades sobrevenidas de liquidez, el artículo 11 del Real Decreto-ley 20/2021, de 5 de octubre, por el que se adoptan medidas urgentes de apoyo para la reparación de los daños ocasionados por las erupciones volcánicas y para la reconstrucción económica y social de la isla de La Palma (BOE del 6), ha establecido, con carácter excepcional y exclusivamente durante el periodo comprendido entre el 6 de octubre de 2021 y el 5 de julio de 2022, la posibilidad de que los partícipes de planes de pensiones, así como los asegurados de los planes de previsión asegurados y planes de previsión social empresarial y los mutualistas de mutualidades de previsión social puedan disponer anticipadamente en determinados supuestos de sus derechos consolidados, fijando las condiciones y un importe máximo de disposición.