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Form 100. Personal Income Tax Declaration 2018

8.4.3. Additional reduction for contributions to the spouse's social security systems

In addition to the reductions made in accordance with the limits indicated in the previous section, taxpayers whose spouse does not obtain income from work or economic activities, or obtains income in an amount of less than 8,000 euros per year, may reduce the contributions made in the tax base. to the social security systems mentioned in the previous sections in which said spouse is a participant, mutual member or owner, with a maximum limit of 2,500 euros per year.

The program will control that the limit of income from work and economic activities of the spouse does not exceed 8,000 euros, and that the amount of the reduction does not exceed 2,500 euros.

Contributions that are subject to reduction by the taxpayer for this reason cannot be used to reduce the spouse's tax base. Therefore, the amount appearing in this section should not appear as a reduction in the spouse's tax base for contributions to social security systems.

These contributions will not be subject to Inheritance and Donation Tax.


The contingencies covered by the Pension Plans may be:

  1. Retirement. To determine this contingency, the provisions of the corresponding Social Security Regime will be followed.

    When a participant's access to retirement is not possible, the contingency will be understood to have occurred from the ordinary retirement age in the General Social Security Regime, at the moment in which the participant does not exercise or has ceased in the work or professional activity, and is not contributing for the retirement contingency in any Social Security Regime. However, the provision of the corresponding perception may be advanced from the age of 60, in the terms established by regulation.

    Pension plans may provide for the payment of the retirement benefit in the event that the participant, whatever his age, terminates his employment relationship and becomes legally unemployed as a result of an employment regulation file approved by the labor authority. Regulations may establish conditions for the maintenance or resumption of contributions to pension plans in this case.

    Upon accessing retirement, the participant may continue making contributions to the pension plan. However, once the collection of the retirement benefit or the early collection of the retirement benefit has begun, the contributions may only be used for death and dependency contingencies. The same regime will apply, when access to retirement is not possible, to contributions made from the ordinary retirement age. Regulations may establish the conditions under which retirement contributions may be resumed upon subsequent registration in a Social Security Regime for exercise or resumption of activity.

    The provisions of this letter a) will be understood without prejudice to the contributions in favor of beneficiaries made by the promoters of the pension plans of the employment system under the provisions of section 3 of article 5 of Royal Legislative Decree 1/2002. , of November 29, which approves the consolidated text of the Law on the Regulation of Pension Plans and Funds.

  2. Total and permanent work incapacity for the usual profession, or absolute and permanent for all work and severe disability, determined in accordance with the corresponding Social Security regime.

    Regulations may regulate the destination of contributions for contingencies that may occur to people in such situations.

  3. Death of the participant or beneficiary, which may generate the right to benefits for widowhood, orphanhood, or in favor of other heirs or designated persons.

  4. Severe dependency or great dependency of the participant regulated in the Law for the promotion of personal autonomy and care for people in a situation of dependency.

    For the purposes of the provisions of the first Additional Provision of Royal Legislative Decree 1/2002, the contingencies that must be implemented in the conditions established therein will be those of retirement, disability, death and dependency provided for respectively in letters a), b) , c) and d) above.

    The commitments assumed by companies with workers who terminate their employment relationship with the company and become legally unemployed as a result of an employment regulation file, which consist of the payment of benefits prior to retirement, may be subject to of implementation, on a voluntary basis, in accordance with the regime provided for in the first Additional Provision of Royal Legislative Decree 1/2002, in which case they will be subject to the financial and fiscal regulations derived from it.

PENSION COMMITMENTS TO WORKERS (DA 1 Royal Legislative Decree 1/2002)

The pension commitments assumed by companies, including the benefits accrued, must be implemented, from the moment the accrual of their cost begins, through insurance contracts, including corporate social security plans through the formalization of a plan. of pensions or several of these instruments. Once implemented, the obligation and responsibility of the companies for the aforementioned pension commitments will be limited exclusively to those assumed in said insurance contracts and pension plans.

For these purposes, pension commitments will be understood to be those derived from legal or contractual obligations of the employer with the company's personnel, and linked to the contingencies established in article 8.6 (art. 8.6 Legislative RD 1/2002) Royal Legislative Decree 1/2002. Such pensions may take the forms established in article 8.5 of that same consolidated text, and will include any benefit that is intended to cover such commitments, whatever their name.

Companies are considered not only natural and legal persons but also communities of property and other entities that, although lacking legal personality, are capable of assuming the described commitments with their workers.

In order for insurance contracts to serve the purpose referred to in the first paragraph, they must satisfy the following requirements:

  • Take the form of collective life insurance or corporate social security plan, in which the insured status will correspond to the worker and the beneficiary status to the people in whose favor the pensions are generated according to the commitments assumed.

  • The provisions of articles 97 and 99 of the Insurance Contract Law will not apply to said contracts.

  • The policyholder's rights of redemption and reduction may only be exercised in order to maintain in the policy adequate coverage of his pension commitments in force at any given time or for the exclusive purposes of integrating the commitments covered in said policy into another insurance contract. , in a corporate social security plan or in a pension plan. In this last case, the new insurer or the pension plan will assume the full coverage of the aforementioned pension commitments.

  • The investments corresponding to each policy must be individualized in the terms established by regulation.

  • The amount of the redemption right may not be less than the realizable value of the assets that represent the investment of the corresponding technical provisions. If there is a deficit in the coverage of said provisions, such deficit will not be reflected in the right of redemption, except in the cases determined by regulation. The rescue amount must be paid directly to the new insurer or to the pension fund in which the new pension plan is integrated.

    It will be admissible for the payment of the redemption value to be made through the transfer of the assets, net of the expenses necessary to carry out the corresponding changes of ownership.

In insurance contracts whose premiums have been attributed to the subjects to whom the pension commitments are linked, the economic rights of the subjects in cases where cessation occurs must be provided for, in accordance with the conditions agreed in the commitment. of the employment relationship prior to the occurrence of the contingencies provided for in this regulation or the pension commitment linked to said subjects is modified.

Regulations will establish the conditions that must be met by the insurance contracts referred to in this provision, including those implemented between social security mutual societies and their mutual members in their capacity as policyholders or insured. In any case, the conditions established by regulation must be homogeneous, actuarially and financially, with the rules applicable to pension commitments formalized through pension plans.

The effectiveness of pension commitments and the collection of benefits accrued will be conditional on their formalization in the instruments referred to in the first paragraph. In any case, failure by the company to comply with the assumed pension commitments will constitute a very serious labor infraction, in the terms provided for in Royal Legislative Decree 5/2000, of August 4, on Infractions and Social Order Sanctions.

In no case will it be admissible to cover such commitments through the provision by the businessman of internal funds, or similar instruments, that imply the maintenance by the businessman of the ownership of the constituted resources.


Participants may only exercise their consolidated rights in cases of long-term unemployment or serious illness. As of January 1, 2015 and from that date onwards, contributions made at least ten years old will also be available. Regarding the consolidated rights existing as of December 31, 2015, disposal is allowed as of January 1, 2025. Likewise, between May 15, 2013 and May 15, 2017, advance disposition was also allowed in the case of execution proceedings on the habitual residence.

The rights consolidated in the pension plans of the associated and individual system may be transferred to another pension plan or plans by unilateral decision of the participant or due to loss of the promoter's associate status in a pension plan of the associated system or due to termination of the plan. .

The economic rights of the beneficiaries in the pension plans of the individual and associated system may also be mobilized to other pension plans at the request of the beneficiary, as long as the conditions of guarantee and insurance of the benefit allow it and under the conditions provided for in the specifications of the corresponding pension plans. This mobilization will not modify the modality and conditions of collection of benefits.

However, the consolidated rights of the participants in the pension plans of the employment system may not be mobilized to other pension plans, except in the event of termination of the employment relationship and under the conditions that are established by regulation, and only if it is provided for in the plan specifications, or by termination of the pension plan. The economic rights of the beneficiaries in the employment plans may not be mobilized, except by termination of the pension plan.

The consolidated rights of the participant in a pension plan may not be subject to embargo, judicial or administrative impediment, until the moment in which the right to the benefit is accrued or in which they become effective in cases of serious illness, long-term unemployment. duration or early provision due to the expiration of 10 or more years of the rights