Skip to main content
Specific manual for people with disabilities

Maximum limits and excess contributions made

Regulations: Art. 54 .1 and 2 Law Personal Income Tax

A. Maximum reduction limits

The contributions made during the year to the protected assets of people with disabilities and, where applicable, the excess contributions made and not reduced in the years 2019 to 2022, may be subject to a reduction in the tax base for this year in accordance with the following maximum limits:

  1. 10,000 euros annually for each contributor and for the set of protected assets to which they make contributions.

  2. 24,250 euros annually for all the reductions made by all people who make contributions in favor of the same protected assets.

When several contributions are made in favor of the same protected assets and this last limit is exceeded (24,250 euros), the reductions corresponding to said contributions must be reduced proportionally to the amount of the respective contributions. contributions, so that the total of reductions made by all natural persons who make contributions in favor of the same protected assets does not exceed 24,250 euros per year .

In the case of non-monetary contributions , the amount of the contribution will be taken as the result of the provisions of article 18 of Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage ( BOE of December 24), there being no capital gain or loss on the occasion of contributions to the protected assets constituted in favor of people with disability.

For the disabled person who owns the protected assets, the contributions are considered work income for the amount in which these income exceed three times the public multiple-effect income indicator (for year 2023 said amount is the result of 8,400 x 3 = 25,200 euros) .

B. Excesses pending reduction of contributions made in previous years

Contributions made that could not have been reduced in the years 2019 to 2022 due to exceeding the quantitative limits of tax reduction or due to insufficient tax base, will be charged to the current year, provided that it has been requested in the respective declarations to be able to reduce the excess. in the following four exercises. The reduction of the excesses, which will be carried out subject to the maximum reduction limits discussed below, will be carried out with priority to that corresponding to the contributions made in the year.

C. Excess contributions corresponding to the year

Contributions made in 2023 that exceed the maximum limits previously mentioned, including that relating to the positive amount of the taxpayer's general tax base, will give the right to reduce the tax base for the following four tax periods , until the maximum reduction amounts are exhausted in each of them, if applicable.