Taxation in the systems of social security

Taxation in the systems of social security

The different Social Security Systems (Pension plans, Benefit societies of Social Security, Guaranteed pension Plans, Employee pension Plans Social Business, nursing-care insurance products) are affected by the tax payment in the Income Tax of the Individuals. So much the contributions (capital inflows) as the benefits (exits of capital) have an impact in the PERSONAL INCOME TAX. 

These vehicles of saving complementary for the Retirement not are taxed by no other tax, whether Successions and Donations good the tax on the Assets.

Therefore, in the case of death of the participant or payee, the tax payment for your payees be the same one that the one which have the participant/payee deceased, that is, have the consideration of earned income. 

General scale to apply from the exercise 2017

To the contributors of PERSONAL INCOME TAX them apply two scales: the scale to apply to the general tax basis for determine the full quote  state  (art. 63.1.1º) and the scale autonomous.


Tax basis Type state implementable Type autonomous implementable Total type
Until €12,450.00 9.50% 9.50% 19%
The following ones €7,750.00 12% 12% 24%
The following ones €15,000 15% 15% 30%
The following ones €24,800 18.50% 18.50% 37%
Hereinafter (from €60,000) 22.50% 22.50% 45%

(*) Have in account that in the column of “autonomous” type appear the types implementable to the contributors for PERSONAL INCOME TAX that not reside in Spain (article 65). The contributors that reside in Spain owe substitute them for the scale that has approved the Autonomous Community in which have your domicile for tax purposes (art. 74.1.1º).


The PERSONAL INCOME TAX is a tax system progressive, so that to higher incomes, great is the percentage to apply.

Here be able to find more visual content: 


Tax advantages of the pension plans:

The possibility of reduce in basis of assessment the contributions carried out to the pension plans is one of the advantages main of the Pension plans.


See the video for know the limits, how much can contribute in favor of your spouse or what needs for know which be the desgravación in your next annual tax return.


If want have more information, can go to the website " Finances of a Peep " of bbva.es.