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Practical manual for Income Tax 2023.

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

Regulations: Articles 53 and Additional Provision tenth Law IRPF ; 50 and 51 Regulation IRPF

See also the Fourth Additional Provision of the Revised Text of the Law on the Regulation of Pension Plans and Funds.

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

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