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V0504-21 ·5 March 2021 ·consulta-vinculante Medium impact
Tax

The €2,000 reduction limit includes both taxpayer contributions and employer contributions

A query was raised regarding whether the new €2,000 limit for social security provision reductions includes employer contributions. The DGT clarifies that this general limit covers both types of contributions, while an additional limit of €8,000 applies exclusively to employer contributions.

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2021-03-05PublishedPublished 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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