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V0367-25 ·20 March 2025 ·consulta-vinculante Medium impact
Tax

Annual contributions to pension plans can be reduced by up to €10,000 per disabled child

The consultant asks about limits and reductions in the taxable base for pension contributions to disabled children. The DGT states that parents may reduce contributions by up to €10,000 annually per child, subject to a total joint limit of €24,250 for all contributions made to the same person.

In 6 key points

Lifecycle

2025-03-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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