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Form 100. Personal Income Tax Declaration 2019

Social Security or contributions to mutual societies of the owner of the activity

This section will include contributions to the special regime for self-employed workers (RETA) of the owner of the activity and, where applicable, contributions to social security mutual societies of the businessman or professional.

Social Security Mutual Funds for the businessman or professional

As a general rule, contributions to Social Security Mutual Funds from the entrepreneur or professional themselves are not deductible to determine the income from economic activity, without prejudice to the fact that they may be subject to a reduction in the general part of the tax base .

However, amounts paid under insurance contracts concluded with social security mutual societies by professionals not integrated into the special Social Security regime for self-employed or self-employed workers will be considered deductible expenses when, for the purposes of comply with the obligation provided for in the fifteenth Additional Provision of Law 30/1995, of November 8, on the Regulation and Supervision of Private Insurance, act as alternatives to the special Social Security regime mentioned, in the part that is intended object is the coverage of contingencies attended to by Social Security, with the limit of the maximum quota for common contingencies that is established in each financial year by Social Security.