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Form 100. Personal Income Tax Declaration 2018

Social Security paid by the company (including the contributions of the owner)

This item includes Social Security paid by the company as well as the contributions corresponding to the owner of the operation.

Social Security Mutual Funds for the businessman or professional

As a general rule, contributions to Social Security Mutual Funds from the entrepreneur or professional themselves are not deductible to determine the income from economic activity, without prejudice to the fact that they may be subject to a reduction in the general part of the tax base .

However, the amounts paid under insurance contracts concluded with social security mutual societies by professionals not integrated into the special Social Security regime for workers by self-employed or self-employed, when, for the purposes of complying with the obligation provided for in the fifteenth Additional Provision of Law 30/1995, of November 8, on the Regulation and Supervision of Private Insurance, they act as alternatives to the special Social Security regime mentioned, in the part that has as its objective the coverage of contingencies attended by Social Security, with the limit of the maximum quota for common contingencies that is established in each financial year by the Social Security.