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Form 100. Personal Income Tax Return Declaration 2017

8.4.5. Special system of contributions to the social welfare mutual fund for professional athletes

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

SUBJECTIVE SCOPE

The status of member and insured will, in all cases, fall on the professional or high-level athlete.

Professional sportsmen

Professional athletes shall be considered to be 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

Annual contributions may not exceed the maximum amount established for pension systems established for the benefit of persons with disabilities, that is, 24,250 euros , including those that have been attributed by the promoters as employment income when the latter are made in accordance with the provisions of the First Additional Provision 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.

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

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

CONTINGENCIES

The contingencies that may be covered are those provided for in pension plans in article 8.6 of Royal Legislative Decree 1/2002, of 29 November, approving the revised text of the Law on the Regulation of Pension Plans and Funds.

PROVISION OF CONSOLIDATED ERDS

The consolidated rights of 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, approving the consolidated text of the Law on the Regulation of Pension Plans and Funds

  2. Additionally, once one year has passed since the end of the working life of professional athletes or since 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 Personal Income Tax, with a 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

    When there have been contributions imputed by the promoter to the special regime for professional athletes, the corresponding box will show those imputed to the taxpayer in the 2017 financial year and which the program will transfer from the work income window completed on page 4, when key "3" corresponding to Mutual Societies for professional and high-level athletes has been selected.

    Excess contributions:

    Contributions that could not have been subject to reduction in the tax base due to insufficient tax base or due to application of the reduction limit mentioned above, may be reduced in the following five years.

    Any outstanding excesses to be reduced from the 2012 to 2016 financial years will be reflected in the corresponding section of the data capture window.

  2. Provision of consolidated rights

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

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

  3. Benefits received

    The benefits received, as well as the receipt of vested rights in cases where they can be made effective, will be taxed in their entirety as employment income.

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

The program will transfer the unapplied contributions and contributions to the corresponding section of Annex c2