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Specific manual for people with disabilities

Reductions for contributions to protected assets

People whose contributions entitle them to the reduction

  • Those who have a kinship relationship in direct or collateral line up to the third degree inclusive, with the person with a disability.

  • The spouse of the disabled person.

  • Those who were responsible for the person with a disability under guardianship or foster care.

Under no circumstances will the contributions made by the disabled person his/her own protected assets give the right to a reduction.

Amount of the reduction

Contributions made in the year to the protected assets of persons with disabilities and, where applicable, the excess contributions made and not reduced in the years 2018 to 2021, may be subject to a reduction in the tax base of the current year in accordance with the following maximum limits:

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

  2. €24,250 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), 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 per year .

Contributions made that could not be reduced in the years 2018 to 2021 due to exceeding the quantitative limits for tax reduction or due to insufficient tax base will be charged to the current year, provided that a request has been made in the respective declarations to be able to reduce the excess in the following four years. The reduction of excess amounts, 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 financial year.

Contributions made in 2022 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 of the following four tax periods , until the maximum reduction amounts are exhausted in each of them, if applicable.