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Specific manual for people with disabilities

Contributions

They give the right to reduce the tax base, contributions made to Pension Plans, Social Security Mutual Funds, Insured Pension Plans, Corporate Social Security Plans and Severe or High Dependency Insurance, established in favor of:

  1. People with a degree of mental disability equal to or greater than 33%.

  2. People with a degree of physical or sensory disability equal to or greater than 65%.

  3. People who have a judicially declared disability regardless of its degree, as long as they are judicial resolutions prior to the entry into force of Law 8/2021 to reform the Civil Code.

    As of the entry into force of said Law 8/2021, it is extended to resolutions declaring representative conservatorship.

Contributions can be made by:

  • The person with a disability participating; They reduce the tax base in the declaration of the disabled taxpayer who makes the contribution.

  • Those who have a direct or collateral relationship with the person with a disability up to the third degree inclusive, and through the spouse or those who are in their care under guardianship or foster care; They reduce the tax base in the declaration of the person who makes them.

The maximum annual contributions are:

  1. €24,250 annually for contributions made by participating disabled people.

  2. €10,000 annually for the contributions made by each of the people with whom the participant with a disability has a family relationship, by the spouse or by those who have dependents on him/her guardianship or foster care. All of this, without prejudice to the contributions that these people may make to their respective pension plan.

  3. €24,250 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.

The limits established are added together for all social welfare systems constituted for people with disabilities.

Contributions may be subject to a reduction in the Personal Income Tax tax base with the following maximum limits:

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

  2. €10,000 annually for the contributions made by each of those with whom the person with a disability has a relationship or 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 annually for all 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.

Contributions made that could not have been reduced in the years 2017 to 2021 due to insufficient tax base, will be charged to the year 2022, provided that it has been requested in the respective declarations to be able to reduce the excess in the following five exercises.