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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.
Question posed: Maximum amounts that may be contributed and whether these may be subject to reduction in the Personal Income Tax taxable base.
Contributions to pension plans for persons with disabilities may be deducted from the general taxable base with an annual limit of 10,000 euros for relatives or guardians. The total amount of reductions from all persons contributing on behalf of the same person with a disability may not exceed 24,250 euros per year. The general taxable base may not result in a negative amount due to this reduction, and any excess may be carried forward to the following five tax years.
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