2. Limits and excess contributions
A. Maximum annual contributions that may give the right to reduce the tax base
Regulations: Additional Provision tenth Law Personal Income Tax
The maximum annual contributions to social security systems established in favor of people with disabilities, for the purposes of the provisions of article 5.3 of the consolidated text of the Law on the Regulation of Pension Plans and Funds, are:
24,250 euros annually for contributions made by participating people with disabilities.
10,000 euros annually for the contributions made by each of the people with whom the participant with a disability has a family relationship, by the spouse or by those who have dependents on him/her guardianship or foster care. All of this, without prejudice to the contributions that these people may make to their respective pension plan.
Additional Provision tenth.2 and article 53.1.b) of the IRPF Law recognize the relative or guardian of the person with a disability (and after Law 8/2021, of 2 June, the person who holds representative guardianship must also be recognized the possibility of making contributions to the pension plan of the person with a disability compatible with the contributions they can make to their own pension plan of the general system, respecting the limits set in the law. However, with respect to the person with a disability himself, this possibility is not mentioned, which is why the contributions made by the person with a participating disability to his own pension plan for people with disabilities and at the same time the payment by part of this from contributions to social security systems established in favor of other people with disabilities with whom they have a relationship of kinship or guardianship or who hold representative guardianship.
24,250 euros annually , computing both the contributions made by the person with a disability and those made by all those others who make contributions in favor of the same participant with a disability.
B. Maximum reduction limit
The annual contributions made in 2022 and, where applicable, the excess contributions made and not reduced in the years 2017 to 2021, may be subject to a reduction in the tax base of Personal Income Tax for this year with the following maximum limits:
24,250 euros annually for contributions made by the participating person with disabilities.
10,000 euros annually for the contributions made by each of those with whom the person with a disability has a relationship or guardianship or who holds representative guardianship, as well as by the spouse. All of this, without prejudice to the contributions they may make to their own pension plans.
24,250 euros annually for all the reductions made by all people who make contributions in favor of the same person with a disability, including those of the person with a disability themselves.
When several contributions are made in favor of the same person with a disability , the reduction will be made, first of all, on the contributions made by the person with a disability themselves and, only if they are not enough limit of 24,250 euros per year , contributions made by other people in their favor may be reduced in their tax base, in proportion to the amount of said contributions.
See in this regard, within " Practical case " included in this same Chapter, the case of concurrent contributions to a pension plan established for a person with a disability.
Note: When the person with a disability simultaneously makes contributions to social security systems in general and social security systems established in favor of people with disabilities, the highest limit that exists individually for each regime must be applied as a joint limit to both regimes.
C. Excesses pending reduction of contributions made in previous years
Contributions made to social security systems established for people with disabilities that, due to insufficient tax base, could not have been reduced in the declarations corresponding to the years 2017 to 2021, may be reduced in the current year, provided that it has been requested. in the respective statements to be able to reduce the excess in the following five years.
The reduction of the excesses, which will be carried out subject to the maximum reduction limits discussed in the previous section, will be carried out with priority to that corresponding to the direct contributions or business contributions imputed in the year itself.
D. Excess contributions corresponding to the year that could not be reduced
Taxpayers who have made contributions in the year in favor of the same person with disabilities in the terms previously mentioned may request that the amounts contributed that, due to insufficient tax base for the year, could not be subject to reduction, be in the next five exercises.
To this end, the request must be made in the Personal Income Tax declaration for the year in which the contributions made could not be reduced because they exceeded the aforementioned limits.
Attention : the amounts corresponding to the excesses pending reduction of contributions made in the years 2017 to 2021 pending application at the beginning of the year, those applied in the declaration and the remainder pending application in future years as well as the excess contributions corresponding to the year 2022 not applied, the amount of which it is requested to be able to reduce in the following 5 years, must be recorded in Annex C.3 of the declaration in the section "Unreduced excess of contributions and contributions to social security systems established in favor of people with disability pending reduction in the following years".