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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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Taxpayers who can make contributions with the right to a reduction in personal income tax

They will reduce the general tax base of your income tax return:

  • Contributions to your own social security plan if you are the disabled person.

  • Contributions to social security plans made to:

    • People with disabilities with whom you have a direct or collateral family relationship up to the third degree inclusive (father, grandfather, great-grandfather, son, grandson, great-grandson, brother or nephew)

    • Your spouse if he/she is a person with a disability

    • people with disabilities who are under foster care or guardianship (after the reform of the Civil Code, those also subject to representative guardianship). 

In these cases, it is necessary for the disabled person to be designated as the sole and irrevocable beneficiary for any contingency, except in the case of the death of the disabled person, in which case widowhood or orphanhood benefits may be generated in favor of the contributors.