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Form 100. 2019 Personal Income Tax return

8.4.7. Contributions to the mutual benefit society of professional athletes

Professional and high-level athletes can make contributions to the social security mutual insurance company with the following specialities:

Subjective scope

The status of mutual society member and insured person will be assigned to the professional or high-level athlete.

Professional athletes

Professional athletes will be considered to be those included in the scope of the Royal Decree 1006/1985 of 26 June, which regulates the special working relationship of professional athletes.

High-level athletes

High-level athletes will be considered to be those included in the scope of application of R.D 971/2007, of 13 July, on high-level athletes.


Annual contributions may not exceed the maximum amount established for the pension schemes established in favour of people with disabilities, i.e. , 24,250 euros, including those that have been allocated by the promoters as earned income when these in accordance with the provisions of the first additional provision of Royal Legislative Decree 1/2002 of 29 November, which approves the revised text of the Pension Plans and Funds Regulation Act.

Contributions to this special regime will not be accepted once the work life of a professional athlete has ended or the condition of a high level athlete has been lost under the terms and conditions established by the regulations.

However, professional and high-level athletes, even if they have completed their working life as professional athletes or have lost their status as athletes of a high level, they can make contributions to this mutual society in accordance with the general contribution regime to mutual benefit societies mentioned in another section.


The contingencies that may be covered are those provided for pension plans in article 8,6 of the Royal Decree legislative 1/2002, of 29 November, approving the revised text of the Pension Plans and Funds Regulation Act. These contingencies are as follows: Retirement; Total and permanent incapacity to work for the usual or absolute and permanent profession for all work, and severe disability; Death and severe dependency or high dependency of the participant.

Provision of consolidated rights

Consolidated rights of mutual society members may only be exercised:

  1. In the cases provided for in article 8,8 of Royal Legislative Decree 1/2002 of 29 November, approving the revised text of the Law on the Regulation of Pension Plans and Funds

  2. Additionally, once a year has passed since the end of the working life of professional athletes or from when the condition of high-level athletes is lost.

Tax regime

  1. Reduction in the taxable base

    Contributions, direct or imputed, which meet the above requirements may be subject to reduction in the taxable income base of Individuals, with the limit of the sum of the net income from work and economic activities received individually in the financial year and up to a maximum amount of 24,250 per year.

    When there have been contributions made by the promoter to the special regime of professional athletes, the corresponding box will show the amounts charged to the taxpayer in the 2019 financial year and that the program will transfer from the earned income window when the code "3" corresponding to Mutual Societies of professional and high-level athletes has been selected.

    Excess contributions:

    Contributions that could not have been reduced to the taxable amount due to insufficient funds or the application of the aforementioned reduction limit may be reduced in the following five years.

    Excesses pending reduction from 2014 to 2018 will be reflected in the corresponding section of the data capture window.

  2. Provision of consolidated rights

    The provision of the vested rights in cases other than those mentioned above will determine the taxpayer's obligation to recover the undue reductions made in the taxable base, with the practice of supplementary tax return-settlements, which will include late payment interest.

    In turn, amounts received that exceed the amount of the contributions made will be taxed as earned income in the tax period in which they are received.

  3. Benefits received

    Benefits received, as well as the receipt of consolidated rights in cases where they can be paid, will be taxed in full as earned income.

Attention : This special scheme applies regardless of the general regime mentioned in the section "Contributions and contributions to social security systems. General regime ".

The programme will transfer the contributions and contributions not applied to the corresponding section of Annex C.3