Reductions for contributions and contributions to social security systems
Regulations: Articles 51 and 52 of the Personal Income Tax Law and 49 to 51 of the Regulations
- 1. Contributions and contributions to pension plans
- 2. Contributions and contributions to social security mutual societies
- 3. Premiums paid to insured pension plans
- 4. Contributions to corporate social security plans
- 5. Premiums paid to private insurance that exclusively cover the risk of severe or high dependency
- 6. Common rules applicable to contributions to social security systems
- 7. Contributions to social security systems in which the taxpayer's spouse is a participant, mutual member or owner