8.4.2.2. Mutual provident societies:

1. Professionals not integrated into Social Security 

   The amounts paid under insurance contracts concluded with Social Security Mutual Funds by professionals not integrated into any of the Social Security regimes, by their spouses and first-degree blood relatives, as well as by the workers of the aforementioned mutual societies in the part whose purpose is to cover the contingencies provided for in article 8.6 of the consolidated text of the Law on the Regulation of Pension Plans and Funds (retirement; total and permanent work incapacity for the usual profession or absolute and permanent for all work, and severe disability; death of the participant or beneficiary and severe dependence or great dependence of the participant) as long as they have not been considered a deductible expense to determine the net income from economic activities.

2. Professionals and businessmen integrated into Social Security

   The amounts paid under insurance contracts concluded with Social Security Mutual Funds by professionals or individual entrepreneurs integrated into any of the Social Security regimes, by their spouses and first-degree blood relatives, as well as by the workers of the aforementioned mutual societies. in the part that aims to cover the contingencies provided for in article 8.6 of the consolidated text of the Law on the Regulation of Pension Plans and Funds

3. Employed workers

   The amounts paid under insurance contracts concluded with Social Security Mutual Funds by employed workers or working partners, including the contributions of the promoter that have been attributed to them as income from work, when made in accordance with the provisions of the first Additional Provision of Royal Legislative Decree 1/2002, of November 29, which approves the consolidated text of the Law on the Regulation of Pension Plans and Funds, including unemployment for the aforementioned worker partners.

4. Registered mutualists who are employed workers (DA 9 Law)

   The amounts paid under insurance contracts, concluded with the social security mutual societies that have established the corresponding Professional Associations, by the registered mutual members who are employed workers, by their spouses and first-degree blood relatives, as well as by the workers of the aforementioned mutual societies as long as there is an agreement of the corresponding bodies of the Mutual Society that only allows benefits to be collected when the same contingencies provided for in article 8.6 of the consolidated text of the Law on the Regulation of Pension Plans and Funds occur.

5. Professional athletes and high-level athletes (DA 11.two Law)

   Regardless of the special regime discussed in a later section, professional and high-level athletes, even if they have ended their working life as professional athletes or have lost their status as high-level athletes, may make contributions to the social security mutuality. of professional athletes.

   Such contributions may be subject to a reduction in the tax base in the part that is intended to cover the contingencies provided for in article 8.6 of the consolidated text of the Law on the Regulation of Pension Plans and Funds.