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Practical Income Manual 2023.

1. Beneficiaries and contributors

Beneficiaries

Social security systems must be established in favor of one of the people with disabilities 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. Persons subject to judicially established guardianship :

Note: The degree of disability will be accredited by means of a certificate issued in accordance with the applicable regulations or by a final judicial resolution (Art. 12 of the Regulation of pension plans and funds).

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 were in their care under guardianship or foster care or to whom they have been judicially appointed as curator of the participant, provided that the person with a disability is designated as the 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 Tax and Donations.