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V0272-25 ·13 March 2025 ·consulta-vinculante Medium impact
Tax

Annual cap of 10,000 euros for tax relief on pension contributions to disabled children

A taxpayer enquires about the limits and tax relief available for pension contributions to disabled children. The DGT states that parents may reduce their taxable base by up to 10,000 euros per child, subject to a total annual cap of 24,250 euros for contributions made to the same person.

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2025-03-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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