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MEDIUM
FISCAL

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

V0367-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0367-25
Published
20 Mar 2025

Summary

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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