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Form 100. Personal Income Tax Return Declaration 2017

8.4.2.2. Mutual provident societies:

The amounts paid to Social Security Mutual Societies in any of the following cases will be indicated:

  1. Professionals not integrated into Social Security (art. 51.2 a) 1 Law)

    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 workers of the aforementioned mutual societies in the part that has as its object the coverage of the contingencies provided for in article 8.6 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, provided that they have not been considered as a deductible expense for determining the net income from economic activities.

  2. Professionals and entrepreneurs integrated into Social Security (art. 51.2 a) 2 Law)

    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 workers of the aforementioned mutual societies in the part that has as its object the coverage of the contingencies provided for in article 8.6 of Royal Legislative Decree 1/2002, of November 29, which approves the Revised Text of the Law on the Regulation of Pension Plans and Funds.

  3. Self-employed workers (art. 51.2 a) 3 Law)

    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 (DA 9 Law)

    Amounts paid under insurance contracts entered into with social security mutual societies established by the corresponding Professional Associations by registered mutual members who are self-employed, 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 Royal Legislative Decree 1/2002, of 29 November, which approves the revised 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 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 that is intended to cover the contingencies provided for in article 8.6 of Royal Legislative Decree 1/2002, of November 29, approving the consolidated text of the Law on the Regulation of Pension Plans and Funds.