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The consultant enquires about tax contributions and benefits in pension plans for disabled individuals. The DGT explains that a special regime exists with higher contribution limits and a greater reduction in taxable base than the general regime.
Question posed: Contributions that may be made to the pension plan and the tax benefits associated with the contributions made by both him and his spouse.
Persons with disabilities (physical/sensory disability ≥65%, mental disability ≥33% or judicial incapacity) may benefit from a special regime. The maximum annual contributions by the person with a disability may not exceed 24,250 euros, and those by relatives or spouses may not exceed 10,000 euros each, with a total combined limit of 24,250 euros. These contributions may reduce the general taxable base within the aforementioned limits. The election of this regime must be made prior to the contributions.
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