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V0270-19 ·12 February 2019 ·consulta-vinculante Medium impact
Tax

Tax reduction for contributions to pension schemes for persons with disabilities requires compliance with the special financial regime

A query was raised regarding whether the reduction in the taxable base for contributions to social security schemes for persons with disabilities can be applied when the disability certificate does not specify the type of impairment. The Directorate General for Taxes (DGT) indicates that the application of this tax reduction is conditional upon prior compliance with the special financial regime.

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2019-02-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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