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Pension plans and other social welfare systems set up for people with disabilities

Who can make contributions, benefit from the reduction and how much you can contribute

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Contributions that entitle you to reduce the general tax base

Contributions to Pension Plans, Social Security Mutual Funds, Insured Pension Plans, Business Social Security Plans and Dependency insurance (only if they exclusively cover the risk of severe or great dependency) made on behalf of persons with:

  • physical disability equal or greater than 33%

  • physical or sensory disability equal to or greater than 65%.

  • judicially declared incapacity, regardless of its degree.

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