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Specific manual for people with disabilities

Limits and excess contributions

A. Maximum annual contributions that may give the right to reduce the tax base

Regulations: Additional Provision tenth Law Personal Income Tax

The maximum annual contributions to social security systems established in favor of people with disabilities, for the purposes of the provisions of article 5.3 of the consolidated text of the Law on the Regulation of Pension Plans and Funds, are:

  1. 24,250 euros annually for contributions made by participating people with disabilities.

  2. 10,000 euros annually for the contributions made by each of the people with whom the participant with a disability has a direct or collateral relationship up to and including the third degree, by the spouse or by those who have custody or foster care or those who have been judicially appointed as the participant's guardian. All of this, without prejudice to the contributions that these people may make to their respective pension plan.

  3. 24,250 euros annually , computing both the contributions made by the person with a disability and those made by all those others who make contributions in favor of the same participant with a disability.

Failure to comply with these annual contribution limits will be subject to sanctions. For these purposes, when several contributions are made in favor of the person with a disability, it will be understood that the limit of 24,250 euros is covered, first, with the contributions of the person with a disability, and when these do not exceed said limit with the remaining contributions. in proportion to its amount.

The acceptance of contributions to a pension plan, in the name of the same beneficiary with a disability, above the limit of 24,250 euros per year, will be considered a very serious infraction.

B. Maximum reduction limit

The annual contributions made in 2023 and, where applicable, the excess contributions made and not reduced in the years 2018 to 2022, may be subject to a reduction in the tax base of Personal Income Tax for this year with the following maximum limits:

  1. 24,250 euros annually for contributions made by the participating person with disabilities.

  2. 10,000 euros annually for the contributions made by each of those with whom the person with a disability has a relationship or guardianship or who holds representative guardianship, as well as by the spouse. All of this, without prejudice to the contributions they may make to their own pension plans.

  3. 24,250 euros per year for all the reductions made by all people who make contributions in favor of the same person with a disability, including those of the person with a disability themselves.

When several contributions are made in favor of the same person with a disability , the reduction will be made, first of all, on the contributions made by the person with a disability themselves and, only if they are not enough limit of 24,250 euros per year , contributions made by other people in their favor may be reduced in their tax base, in proportion to the amount of said contributions.

C. Excesses pending reduction of contributions made in previous years

Contributions made to social security systems established for people with disabilities that, due to insufficient tax base, could not have been reduced in the declarations corresponding to the years 2018 to 2022, may be reduced in the current year, provided that it has been requested. in the respective statements to be able to reduce the excess in the following five years.

The reduction of the excesses, which will be carried out subject to the maximum reduction limits discussed in the previous section, will be carried out with priority to that corresponding to the direct contributions or business contributions imputed in the year itself.

D. Excess contributions corresponding to the year that could not be reduced

Taxpayers who have made contributions in the year in favor of the same person with disabilities in the terms previously mentioned may request that the amounts contributed that, due to insufficient tax base for the year, could not be subject to reduction, be in the next five exercises.

To this end, the request must be made in the Personal Income Tax declaration for the year in which the contributions made could not be reduced because they exceeded the aforementioned limits.