4. Special case: other contributions to the social welfare mutual fund for professional and high-level athletes

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 and high-level athletes.

Such contributions may be subject to a reduction in the tax base, in the amount intended to cover the contingencies provided for in article 8.6 of the consolidated text of the Law regulating Pension Plans and Funds, approved by Royal Legislative Decree 1/2002, of November 29 ( BOE of December 13), provided that the requirements previously mentioned for contributions to social security systems in general are met.

As a joint maximum reduction limit of these contributions, the one indicated in this same Chapter for the contributions and contributions to social security systems will be applied.

Remember: The general taxable base and the savings taxable base cannot be negative as a result of the application of the reductions discussed so far.