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Practical Income Manual 2022.

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:

  • to pension plans
  • to social security mutual societies
  • to insured pension plans
  • to corporate social security plans
  • to private dependency insurance

Up to 1,500

(Maximum annual amount for contributions to individual and employment systems, and business contributions to employment systems)

The lesser of:

  • 30 percent of the sum of the net income from work and economic activities for the year

  • 1,500 euros

    + 8,500 if they are business contributions and worker contributions to the same social security instrument for an amount equal to or less than the respective business contribution.

    + additional limit of 5,000 euros for business contributions charged for collective long-term care insurance.

Note: Remember 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 (*):

  • to pension plans
  • to social security mutual societies
  • to corporate social security plans

+ Worker contributions to the same social security instrument for an amount equal to or less than the respective business contribution.

Additional 8,500 (to the 1,500) 

Premiums paid by the company for group dependency insurance.

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

Carried out by relatives, guardian or person holding representative guardianship, 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 .

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:

  • Sum of net income from work and economic activities for the year
  • 24,250 euros
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