Reductions in the tax base for contributions to social security systems established for the benefit of persons with disabilities

Regulations: Articles 53 and Additional Provision tenth Law IRPF ; 50 and 51 Regulation IRPF and Fourth Additional Provision of the Revised Text of the Law on the Regulation of Pension Plans and Funds.

1. Beneficiaries and contributors
2. Limits and excess contributions
3. Perception of benefits and early disposition of consolidated rights