8.4.2.2. Mutual provident societies:

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

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

   The amounts paid under insurance contracts concluded with Social Security Mutual Funds by professionals not 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 whose purpose is to cover 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, always that have not been considered a deductible expense to find the net returns from economic activities.

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

   The amounts paid under insurance contracts concluded with Social Security Mutual Funds 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 insurance companies. in the part that aims to cover 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 Health Plans and Funds. Pensions.

3. Employed workers (art. 51.2 a) 3 Law)

   The amounts paid under insurance contracts concluded with Social Security Mutual Funds by employed workers or working partners, including the contributions of the promoter that have been attributed to them as income from work, when made in accordance with the provisions of the first Additional Provision 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, including unemployment for the aforementioned worker partners.

4. Registered mutualists who are employed workers (DA 9 Law)

   The amounts paid under insurance contracts, concluded with the social security mutual societies that have established the corresponding Professional Associations, by the registered mutual members who are employed workers, by their spouses and first-degree blood relatives, as well as by the workers of the aforementioned mutual societies as long as there is an agreement of 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 November 29, occur. The consolidated text of the Law on the Regulation of Pension Plans and Funds is approved.

5. Professional athletes and high-level athletes (DA 11.two Law)

   Regardless of the special regime discussed in a later section, professional and high-level athletes, even if they have ended their working life as professional athletes or have lost their status as high-level athletes, may make contributions to the social security mutuality. of professional athletes.

   Such contributions may be subject to a reduction in the tax base in the part intended to cover 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 for the Regulation of Pension Plans and Funds.