2. Contributions and contributions to social security mutual societies

In relation to the reduction of such contributions, the following requirements must be taken into account:

Subjective requirements

1. Professionals not integrated into any of the Social Security regimes

   The amounts paid under insurance contracts entered into with social security mutual societies by professionals not integrated into any of the Social Security schemes, by their spouses and first-degree blood relatives, as well as by employees of the aforementioned mutual societies, are entitled to a reduction 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 (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 said amounts have not been considered deductible expenses for determining the net income from economic activities.

   See, within Chapter 7, and in the " Expenses of the owner of the activity " the point "Specialties in the Personal Income Tax of the contributions to Social Security Mutual Societies of the entrepreneur or professional himself".

2. Professionals or individual entrepreneurs integrated into any of the Social Security regimes

   The 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 of article 8.6 of the consolidated text of the Law on the Regulation of Pension Plans and Funds discussed in the previous paragraph, give the right to a reduction.

3. Self-employed workers or working partners

   Regulations: See also Additional Provision Nine of Law IRPF

   The amounts paid under insurance contracts entered into with mutual social security societies by employees or worker partners, including the promoter's contributions that have been attributed to them as work income, are entitled to a reduction when they are made in accordance with the provisions of the First Additional Provision of the consolidated text of the Law on the Regulation of Pension Plans and Funds, relating to the protection of pension commitments with workers, including unemployment for the aforementioned worker partners.

   The contingencies that must be implemented under the conditions established in the first Additional Provision of the consolidated text of the Law on Regulation of Pension Plans and Funds will be those of retirement, disability, death and dependency provided for in article 8.6 of the aforementioned legal text.

   Likewise, the 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, are entitled to a reduction, provided that there is an agreement between the corresponding bodies of the mutual society that only allows benefits to be collected when the contingencies provided for in article 8.6 of the consolidated text of the Law on the Regulation of Pension Plans and Funds occur (Additional Provision nine of Law IRPF ).

Objective requirements

The consolidated rights of mutual members may only be made effective in the cases provided for pension plans by article 8.8 of the aforementioned consolidated text of the Law on the Regulation of Pension Plans and Funds (long-term unemployment, serious illness and from 2025 for contributions with 10 years of seniority).

The amounts received in these situations are subject to the tax regime established for pension plan benefits.