8.2.2.2.Social welfare mutual societies

1. Professionals not integrated into Social Security 

   Amounts paid under insurance contracts entered into with Social Security Mutual Societies by professionals not integrated into any of the Social Security regimes, by their spouses and first-degree blood relatives, as well as by 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 (retirement; total and permanent incapacity for work in the usual profession or absolute and permanent incapacity for any work, and severe disability; death of the participant or beneficiary and severe or great dependency of the participant) provided that they have not been considered deductible expenses to determine the net income from economic activities.

2. Professionals and entrepreneurs integrated into Social Security

   Amounts paid under insurance contracts entered into with Social Security Mutual Societies 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 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.

3. Employees

   Amounts paid under insurance contracts entered into with Social Security Mutual Societies by employees or worker partners, including the promoter's contributions that have been attributed to them as work income, when made in accordance with the provisions of the First Additional Provision 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 benefits for the aforementioned worker partners.

4. Collegiate mutualists who are self-employed workers

   Amounts paid under insurance contracts entered into with social security mutual societies established by the corresponding Professional Associations, by registered mutual members who are employees, by their spouses and first-degree blood relatives, as well as by workers of the aforementioned mutual societies, provided that there is an agreement between 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 Regulation of Pension Plans and Funds occur.

5. Professional athletes and high-level athletes

   Regardless of the special regime discussed in another section below, professional and high-level athletes, even if they have finished their working life as professional athletes or have lost their status as high-level athletes, may make contributions to the social welfare mutual fund for professional athletes.

   Such contributions may be subject to a reduction in the tax base in the part 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.