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

Regulations: Articles 53 and Additional Provision tenth Law Personal Income Tax ; 50 and 51 Regulation Personal Income Tax and Fourth Additional Provision of the Consolidated Text of the Law on the Regulation of Pension Plans and Funds.

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