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Form 100. Personal Income Tax Declaration 2021

8.4.7. Contributions to the social security mutual fund for professional athletes

Professional and high-level athletes may make contributions to the social security mutual fund at a fixed premium for professional athletes, with the following specialties:

Subjective scope

The status of mutual member and insured person will fall, in any case, on the professional or high-level athlete.

Professional sportsmen

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

High level athletes

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

Contributions

The annual contributions may not exceed the maximum amount established for the pension systems established in favor of people with disabilities, that is, 24,250 euros, including those that would have been attributed by the promoters as work income when these are made. The latter 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.

Contributions to this special regime will not be accepted once the working life as a professional athlete ends or the status of a high-level athlete is lost under the terms and conditions established by regulation.

However, 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 this mutual fund in accordance with the general regime for contributions to social security mutual funds discussed in another section.

Contingencies

The contingencies that may be covered are those provided for pension plans in article 8.6 of Royal Legislative Decree 1/2002, of November 29, which approves the text recast of the Law on the Regulation of Pension Plans and Funds. These contingencies are the following: retirement; total and permanent work incapacity for the usual profession or absolute and permanent for all work, and severe disability; death and severe dependency or great dependency of the participant.

Consolidated rights provision

The consolidated rights of mutual members may only be made effective:

  1. In the cases provided for in article 8.8 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

  2. Additionally, once one year has passed since the professional athletes' working life ends or after they lose their status as high-level athletes.

Tax regime

  1. Reduction in the tax base

    Contributions, direct or imputed, that meet the above requirements may be subject to a reduction in the tax base of the Personal Income Tax, with the limit of the sum of the net income from work and economic activities received individually in the year and up to a maximum amount of €24,250 per year.

  2. Consolidated rights provision

    The provision of consolidated rights in cases other than those mentioned above will determine the obligation for the taxpayer to replace the reductions unduly made in the tax base, with the practice of complementary declarations-settlements, which will include late payment interest.

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

  3. Perceived benefits

    The benefits received, as well as the perception of consolidated rights in the cases in which they can be made effective, will be taxed in their entirety as income from work.

Completion

This special regime applies independently of the general regime discussed in the section "Contributions and contributions to social security systems. General regime".

  • The contributions made directly by the professional athlete will be recorded.

    Business contributions to pension plans, social security mutual societies, to business social security plans except for collective dependency insurance that, if applicable, have been attributed to you, will be reflected in the work performance data capture window by selecting also key 3.

    The data entered will be transferred by the program to the section of the contribution window to social security systems.

  • Taxpayers who have not been able to reduce all of the contributions, direct or imputed, made in the years 2016 to 2020 due to exceeding the maximum limit and who have requested to be able to reduce the excess within the following five years, will complete, if not record, in the corresponding box of the data capture window, the amount of said excesses.

    The amounts pending to be reduced at the beginning of the period, those applied and those pending to be reduced in each year for future years appear broken down in the corresponding sections of Annexes C.4 of the declaration.