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V1209-22 ·30 May 2022 ·consulta-vinculante Medium impact
Tax

A reduction limit of €10,000 in the IRPF taxable base may be achieved through social welfare schemes

The ruling examines how to apply the new reduction limits to the taxable base for contributions to occupational social welfare schemes. The DGT clarifies that the general limit is €1,500, which can be increased by an additional €8,500 through employer contributions or matching employee contributions.

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2022-05-30PublishedPublished 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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