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A query was raised regarding whether the limit on social security contributions and quotas for applying the deductions under Article 81 bis of the Personal Income Tax Act (LIRPF) refers solely to the employee's contributions or also includes those paid by the employer. The Directorate General for Taxes (DGT) ruled that the contributed amount includes both the contributions made on behalf of the employee and those made on behalf of the employer.
Cuestión planteada En relación con el límite de las cotizaciones y cuotas totales a la Seguridad Social, previsto en el artículo 81 bis de la Ley del Impuesto sobre la Renta de las Personas Físicas, si dicho límite se refiere a las cotizaciones a la Seguridad Social solamente del trabajador o del trabajador y de la empresa.
Para el cálculo del límite de las deducciones por descendientes, ascendientes con discapacidad o familias numerosas, se computan las cotizaciones y cuotas por sus importes íntegros sin considerar bonificaciones. Por importe cotizado se entiende la suma de lo cotizado por cuenta del trabajador más la suma de lo cotizado por cuenta del empleador.
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