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Practical Income Manual 2022.

Reductions for contributions and contributions to social security systems established in favor of people with disabilities

Regulations: Articles 53 and Additional Provision tenth Law Personal Income Tax ; 50 and 51 Regulation Personal Income Tax

Contributions made to pension plans, social security mutual societies, insured pension plans, corporate social security plans and dependency insurance established for people with disabilities give the right to reduce the general tax base in accordance with the following regime financial and fiscal:

  1. 1. Beneficiaries and contributors
  2. 2. Limits and excess contributions
  3. 3. Perception of benefits and early disposition of consolidated rights