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 able to be negative.
Reduction for joint tax payment	Single-parent family units	2.150
Reductions for contributions and contributions to social security systems A) General regime	Contributions: to pension plans to social security mutual societies to insured pension plans to corporate social security plans to private dependency insurance	Up to 1,500 (Maximum annual amount for contributions to individual and employment systems, and business contributions to employment systems)	The minor of: 30 percent of the sum of the net income from work and economic activities of the year 1,500 euros increased by: + 8,500 euros provided that such increase comes from employer contributions, or from employee contributions to the same social security instrument for an amount equal to or less than the amounts resulting from the following table, depending on the total income received by the employee from the employer making the contributions and the annual amount of the employer contribution. Workers with RNT = or >60,000 euros Result of multiplying business contributions by 1. Maximum 4,250 Workers with RNT < 60,000 euros Contribution = or < 500 euros. The result of multiplying the business contribution by 2.5. Maximum 1,250 Contribution between 500.01 and 1,500 euros = 1,250 + 0.25 x (CE- 500 euros). Maximum 1,500 Contribution between + 1,500 euros = CE x 1. Maximum 4,250 + 4,250 euros per year provided that such increase comes from any of the following contributions: Contributions to the sector-specific occupational pension plans provided for in article 67.1.a) of the consolidated text of the Law on the Regulation of Pension Plans and Funds, made by self-employed workers or freelancers who join said plans by reason of their activity. Contributions to simplified employment pension plans for self-employed workers or freelancers provided for in article 67.1 c) of the consolidated text of the Law on the Regulation of Pension Plans and Funds. Personal contributions that the individual entrepreneur or professional makes to employment pension plans, of which he is the promoter and, in addition, a participant Personal contributions made by the individual entrepreneur or professional to Social Security Mutual Societies of which he/she is a member. Personal contributions made by the individual entrepreneur or professional to company social security plans l. Additionally : limit of 5,000 euros for employer contributions charged to collective dependency insurance. Note: Please note that contributions to social security systems of spouse NOT are included within these joint maximum reduction limits that affect the contributions and contributions of the General Regime of the taxpayer.
	Business contributions (*): to pension plans to social security mutual societies to corporate social security plans + Contributions by the worker to the same social security instrument for an amount equal to or less than the respective employer contribution.	8,500 additional (to the 1,500)
	Premiums paid by the company for collective dependency insurance.	Up to 5,000 (own and independent limit)
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, member or holder	Up to 1,000
Reductions for contributions and contributions to social security systems established in favor of people with disabilities	Made by the disabled person	Up to 24,250	24,250 euros
	Made by relatives, guardian or person who holds representative guardianship, or spouse of the disabled person	Up to 10,000	24,250 euros
Reductions for contributions to protected assets of persons with disabilities	For each contributor and for the set of protected assets to which he/she makes contributions	Up to 24,250	24,250 euros
	For all reductions made by all persons who make contributions in favour of the same protected assets	Up to 10,000	24,250 euros
Reductions for compensatory pensions and alimony payments 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 able to be negative.
	Payment of annual maintenance payments to persons other than children Note: In the case of annuities for child support, see the special details on determining the full share in Chapter 15 .	The totality
Reductions for contributions to the social security mutual fund at a fixed premium for professional and high-level athletes	Professional sportsmen: They are 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 minor of: Sum of net income from work and economic activities for the year 24,250 euros
	High-level athletes: They are included in the scope of application of Royal Decree 971/2007, of July 13, on high-level and high-performance athletes.	Up to 24,250

(*) The individual entrepreneur's own contributions to employment pension plans or to social welfare mutual funds of which he is, in turn, the promoter and, in addition, a participant or mutual member, as well as those made to company social welfare plans or collective dependency insurance of which he is, in turn, the policyholder and insured , will be considered as company contributions