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Specific manual for people with disabilities

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% .

  2. People affected by a degree of mental disability equal to or greater than 33%.

  3. Persons subject to judicially established guardianship :

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.

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.