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Practical Guide to Income Tax 2025. Part 1.

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

Regulations: Articles 53 and Additional Provision Tenth Law PIT; 50 and 51 RegulationPIT

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 benefit societies, insured pension plans, company social welfare plans and long-term care insurance policies established in favor of persons with disabilities entitle the contributor 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