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Specific manual for people with disabilities

Limits and excess contributions

A. Maximum annual contributions that may entitle you to reduce the tax base

Regulations: Additional Provision Tenth Law IRPF

The maximum annual contributions to social security systems established for the benefit of persons with disabilities, for the purposes of the provisions of article 5.3 of the consolidated text of the Law on the Regulation of Pension Plans and Funds, are:

  1. 24,250 euros per year for contributions made by participating disabled people.

  2. 10,000 euros per year for contributions made by each of the persons with whom the disabled participant has a direct or collateral relationship up to the third degree inclusive, by the spouse or by those who have him or her under a guardianship or foster care regime or by the person who has been judicially appointed as the participant's curator. All of this is without prejudice to the contributions that these people may make to their respective pension plans.

  3. 24,250 euros per year , taking into account both the contributions made by the disabled person and those made by all other persons who make contributions on behalf of the same disabled participant.

Failure to comply with these annual contribution limits will be subject to penalties. For these purposes, when there are several contributions in favour of the disabled person, it will be understood that the limit of 24,250 euros is covered, first, with the contributions of the disabled person himself, and when these do not exceed said limit with the remaining contributions in proportion to their amount.

Accepting contributions to a pension plan, in the name of a single beneficiary with a disability, above the limit of 24,250 euros per year, will be considered a very serious infringement.

B. Maximum reduction limit

The annual contributions made in 2023 and, where applicable, the excess contributions made and not reduced in the years 2018 to 2022, may be subject to a reduction in the taxable base of IRPF of the current year with the following maximum limits:

  1. 24,250 euros per year for contributions made by the participating disabled person.

  2. 10,000 euros per year for contributions made by each of those with whom the disabled person has a kinship or guardianship relationship or who hold representative curatorship, as well as by the spouse. All of this is without prejudice to the contributions they may make to their own pension plans.

  3. €24,250 per year for all reductions made by all persons who make contributions in favour of the same disabled person, including those of the disabled person themselves.

When several contributions are made in favour of the same disabled person , the reduction will be made, first of all, on the contributions made by the disabled person themselves and, only if they do not reach the limit of 24,250 euros per year , may the contributions made by other persons in their favour be subject to a reduction in their tax base, in proportion to the amount of said contributions.

C. Pending excesses to be reduced from contributions made in previous years

Contributions made to social security systems established for persons with disabilities that, due to insufficient tax base, could not be reduced in the declarations corresponding to the years 2018 to 2022, may be reduced in the current year, provided that a request has been made in the respective declarations to be able to reduce the excess in the following five years.

The reduction of excesses, which will be carried out subject to the maximum reduction limits discussed in the previous section, will be carried out with priority to that corresponding to direct contributions or business contributions imputed in the fiscal year itself.

D. Excess contributions corresponding to the year that could not be reduced

Taxpayers who have made contributions in the year in favour of the same disabled person under the terms discussed above may request that the amounts contributed which, due to insufficient tax base for the year, could not be reduced, be reduced in the following five years.

For this purpose, the request must be made in the IRPF declaration for the year in which the contributions made could not be reduced due to exceeding the aforementioned limits.