8.4.2.2. Mutual provident societies:

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The amounts paid to Mutual Benefit Societies shall be indicated in one of the following cases:

1. Professionals not included in the Social Security Institute (article 51,2 a) of the Act)

   The amounts paid under insurance contracts arranged with Mutual Societies for Social Welfare by professionals not included in any of the schemes of the social Security, by their spouses and family members, first degree, as well as by the workers of the aforementioned mutual societies in the party that seeks to cover the contingencies provided for in article 8,6 of the revised text of the Pension Plans and Funds Regulation Act (retirement; Total and permanent incapacity to work for the usual or absolute and permanent profession for all work, and severe disability; Death of the participant or beneficiary and severe or high dependency of the participant) provided that they have not been considered as a deductible expense to determine the net returns of economic activities.

2. Professionals and entrepreneurs integrated into the Social Security Institute (article 51,2 a) of the Act)

   The amounts paid under insurance contracts arranged with Mutual Societies for Social Welfare by individual professionals or entrepreneurs included in any of the schemes of the Social Security Institute, by their spouses and family members, in the first degree, as well as by the workers of the aforementioned mutual societies in the part that covers the contingencies provided for in article 8,6 of the revised text of the Pension Plans and Funds Regulation Act

3. Employed workers (art. 51,2 a) 3 Act)

   Amounts paid under insurance contracts arranged with Mutual Societies for employees or workers'partners, including contributions by the promoter that have been attributed to them as earned income, when made in accordance with the provisions of the additional provision first of Royal Legislative Decree 1/2002, of 29 November, approving the revised text of the Law on the Regulation of pension Plans and Funds, including unemployment for the aforementioned workers'partners.

4. Mutual society members who are employed by others (D.A. Act)

   The amounts paid under insurance contracts, in conjunction with the mutual benefit societies established by the corresponding Professional Associations, by members who are employed by an employee, by their spouses and family members who are affiliated to the first degree, as well as by the workers of the aforementioned mutual societies provided that there is an agreement of the corresponding Mutual Society bodies that only allows the benefits to be collected when they are paid the same contingencies as those provided for in article 8,6 of the revised text of the Pension Plans and Funds Regulation Act

5. Professional athletes and top-level athletes (D.A. 11.Dos Act)

   Regardless of the special regime mentioned in another section, professional and high-level athletes, even if they have completed their working life as professional athletes or have lost the status of high-level athletes, they can make contributions to the mutual benefit society of professional athletes.

   Such contributions may be subject to reduction in the taxable amount in the part that covers the contingencies provided for in article 8,6 of the revised text of the Pension Plans and Funds Regulation Act.