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Employer Contributions: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Refined position High confidence 11 rulings · 2021–2026

Current position

The maximum reduction limit in the general tax base for contributions to social welfare systems is increased through employer contributions. This increase allows for an additional limit of 8,500 euros for contributions to the same employment system. The combined limit for contributions and employer contributions refers to the total amount made to one or several social welfare instruments.

The DGT's position has moved from applying limits of 2,000 and 8,000 euros to integrating the new thresholds of 1,500 and 8,500 euros following the regulatory reform. The technical distinction has been maintained that employee contributions are not employer contributions, although it has been specified that the increase is applicable to the set of social welfare instruments.

Turning points

  1. V0300-22

    Introduces the new limits of 1,500 euros for contributions and an increase of 8,500 euros for employer contributions and employee contributions to employment systems.

  2. V0236-24

    Establishes that the excess resulting from exceeding the maximum contribution and employer contribution limits cannot be reduced in subsequent tax years, unlike excesses due to insufficient tax base.

Analysis based on 11 of 11 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

11
V0300-22 17 Feb 2022

Limits set at €1,500 and €8,500 increase for social welfare contributions

SG de Tributación de las Operaciones Financieras
previsión social de empleoreducción en base imponiblecontribuciones empresarialesaportaciones del trabajadorrendimientos del trabajo LIRPF — Ley 35/2006 del IRPF art. 51LIRPF — Ley 35/2006 del IRPF art. 52.1.b
Affects CompanyExpat · Non-residentIndividual

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