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Practical Income Manual 2022.

1. Beneficiaries and contributors


Social security systems must be established in favor of people with disabilities who are listed below:

  1. People affected by a degree of physical or sensory disability equal to or greater than 65 percent .

  2. People affected by a degree of mental disability equal to or greater than 33 percent.

  3. People with disabilities:

    • That they have been declared incapable by virtue of judicial resolutions prior to Law 8/2021 (until a new judicial resolution has been issued to replace them with new measures adapted to the aforementioned Law 8/ 2021), regardless of your degree.

    • That they are subject to representative guardianship, determined in judicial resolutions issued after the entry into force of Law 8/2021 (both in judicial resolutions related to cases of new disability situations, as in judicial resolutions issued to replace other resolutions prior to said Law 8/2021), regardless of their degree.

People who can make contributions

  1. The person with a disability participating. In this case, the contributions will give the right to reduce the general tax base in the declaration of the taxpayer with a disability who makes them.

  2. Those who have a direct or collateral family relationship with the person with a disability up to the third degree inclusive, as well as the spouse or those who are in their care under guardianship, and Following Law 8/2021, of June 2, the person who holds the representative guardianship or foster care must also be recognized, provided that the person with a disability is designated as a sole and irrevocable beneficiary. for any contingency.

    However, the contingency of the death of the person with a disability may generate the right to widow's or orphan's benefits or in favor of those who have made contributions in favor of the person with a disability in proportion to their contribution.

By express legal provision contained in article 53.3 of the Personal Income Tax Law , the contributions made by the people mentioned in letter b) are not subject to Inheritance and Donation Tax.