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
Taxpayers who can make contributions with the right to reduce personal income tax
They will reduce the general tax base of your income tax return:
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Contributions to your own social security plan if you are the person with a disability.
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Contributions to social security plans made to:
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people with disabilities with whom you have a direct or collateral relationship up to and including the third degree (father, grandfather, great-grandfather, son, grandson, great-grandson, brother or nephew)
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your spouse if he or she is a person with a disability
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people with disabilities welcomed or supervised (after the reform of the Civil Code also those subject to representative guardianship).
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In these cases, it is necessary that the person with a disability be designated as the sole and irrevocable beneficiary for any contingency, except for the death of the disabled person, in which case they may generate widow's or orphan's benefits in favor of the contributors.