Yes, they are deductible. Always within the legal limits for contributions to pension plans that in 2017 are € 8,000. From this contribution we can deduct in our income statement the lower of the following amounts: – € 8,000 per year. For any taxpayer, regardless of age. – 30% of net income from work and economic activities. In addition, those whose spouse does not obtain net income from work and / or whose economic activities are less than € 8,000 per year, may contribute to the plan of the spouse a maximum of € 2,500 per year. For people with disabilities (physical or above 65% and psychic equal or higher than 33%), the maximum annual contribution limit is € 24,250, including contributions by third parties, which may not exceed € 10,000 per year.