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Specific manual for people with disabilities

Reductions for contributions to protected assets

People whose contributions entitle the reduction

  • Those who have a direct or collateral family relationship up to and including the third degree, with the person with a disability.

  • The spouse of the person with a disability.

  • Those who were in charge of him under guardianship or foster care.

In no case do the contributions made by the disabled person to their own assets entitle to a reduction protected.

Amount of the reduction

The contributions made (monetary or non-monetary) will give the right to reduce the contributor's tax base, with a maximum limit of €10,000 per year.

The series of reductions made by all the persons who make contributions in favour of the same protected assets may not exceed €24,250 per annum. When it is appropriate to reduce contributions, it must be done proportionally.

When the contributions exceed the limits provided or in those cases in which the reduction is not appropriate due to insufficient tax base , there will be the right to a reduction in the four following tax periods , until the maximum reduction amounts are exhausted in each of them. In case of concurrence, the reduction from previous years will be applied first.