Skip to main content

Spanish Government Logo Organization Logo

Menu options will be loaded here when available

Home
Help
Manuals, videos and brochures
Practical manuals
Practical manual for Income Tax 2022.
Chapter 13. Determination of the taxpayer's income subject to tax: taxable base
Reductions in the general tax base
Reductions for contributions and contributions to social security systems

Practical manual for Income Tax 2022.

6. Common rules applicable to contributions to social security systems

6.1 Tax regime for benefits received and early disposal of consolidated rights
6.2 Limits and excess contributions
Example: contributions to social security systems
Table: Reductions in tax base applicable for contributions and contributions to social security systems

Generate PDF

Generating the PDF may take several minutes depending on the amount of information.

Select the information you want to include in the PDF:

Current page
Current section and subheadings
The whole document

You can cancel the PDF generation at any time.

Updated webpage: March 16, 2023