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Practical manual for Income Tax 2024. Part 1
Chapter 13. Determination of the taxpayer's income subject to tax: taxable base
Reductions in the general tax base
Reductions for contributions and contributions to social security systems

Practical manual for Income Tax 2024. Part 1

6. Common rules applicable to contributions to social security systems

6.1 Tax regime for benefits received and early disposal of consolidated rights
6.2 Limits and excess contributions
Example: contributions to social security systems
Table: Reductions in tax base applicable for contributions and contributions to social security systems

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Updated webpage: March 18, 2025