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 1,500 (Maximum annual amount for contributions to individual and employment systems, and business contributions to employment systems) |
The lesser of:
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 (*):
+ 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) |
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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 . |
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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