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Specific manual for people with disabilities

Contributions

Contributions made to Pension Plans, Social Security Mutual Funds, Insured Pension Plans, Business Social Security Plans and Severe Dependency or High Dependency Insurance, established in favor of:

  1. People with a degree of mental disability equal to or greater than 33%.

  2. People with a degree of physical or sensory disability equal to or greater than 65%.

  3. Persons who have a judicially declared incapacity regardless of its degree, provided that the judicial resolutions are prior to the entry into force of Law 8/2021 reforming the Civil Code.

    As of the entry into force of Law 8/2021, it is extended to resolutions that declare representative guardianship.

Contributions can be made by:

  • The disabled person himself/herself participates; They reduce the tax base in the declaration of the disabled taxpayer who makes the contribution.

  • Those who have a direct or collateral relationship with the disabled person up to the third degree inclusive, and by the spouse or those who have him or her in their care under a guardianship or foster care regime; They reduce the tax base in the declaration of the person who makes them.

The maximum annual contributions 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 is related, by the spouse or by those who are in charge of him or her under a guardianship or foster care regime. 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.

The limits established are added together for all social welfare systems constituted for people with disabilities.

Contributions may be subject to a reduction in the taxable base of IRPF 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, 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 euros 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.

Contributions made that could not have been reduced in fiscal years 2016 to 2020 due to insufficient tax base will be charged to fiscal year 2021, provided that a request has been made in the respective declarations to be able to reduce the excess in the following five fiscal years.