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A taxpayer inquires whether they may reduce the taxable base in their joint tax return through contributions made by their spouse to a pension plan for persons with disabilities. The DGT responds that, as the person with a disability has already contributed 24,250 euros, the maximum permitted limit has been reached.
Question posed: Possibility of reducing the taxable base of a joint tax return through contributions to pension plans in favor of persons with disabilities.
Contributions to pension plans for persons with disabilities are subject to a maximum reduction in the taxable base of 24,250 euros per year for the group of all contributors. The disabled participant may contribute up to 24,250 euros, and family members up to 10,000 euros, but the total reductions may not exceed 24,250 euros. In joint taxation, limits are applied individually, but the global limit per disabled beneficiary remains.
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