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A taxpayer has enquired about the contribution limits for social security schemes for a spouse with a disability and whether pension schemes allow for such a reduction. The Directorate General for Taxes (DGT) confirms that contributions to pension schemes are deductible subject to certain limits.
Question posed: Maximum amount that may be contributed in favor of one's disabled spouse with the right to a reduction in the taxpayer's taxable base. Whether contributions to pension plans allow for the application of said reduction.
Contributions to pension plans in favor of persons with disabilities may reduce the taxable base. The limit for contributions made by other persons (such as a spouse) is 10,000 euros per year. However, the total amount of reductions from all persons contributing in favor of the same person with a disability may not exceed 24,250 euros per year.
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