8.4.5. Special regime for contributions to the social security mutual fund for professional athletes
Professional and high-level athletes may make contributions to the social security mutual fund at a fixed premium for professional athletes, with the following specialties:
The status of mutual member and insured person will fall, in any case, on the professional or high-level athlete.
Professional athletes will be considered 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.
Annual contributions may not exceed the maximum amount established for pension systems established in favor of people with disabilities, that is, 24,250 euros , including those that have been attributed by the promoters as work income when the latter are carried out 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.
Contributions to this special regime will not be accepted once the working life as a professional athlete ends or the status of a high-level athlete is lost under the terms and conditions established by regulation.
However, 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 this mutual fund in accordance with the general regime for contributions to social security mutual funds discussed in another section.
The contingencies that may be subject to coverage are those provided for pension plans 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 Plans and Pension funds.
PROVISION OF CONSOLIDATED ERDS
The consolidated rights of mutual members may only be made effective:
In the cases provided for in article 8.8 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
Additionally, once one year has passed since the professional athletes' working life ends or after they lose their status as high-level athletes.
Reduction in the tax base
Contributions, direct or imputed, that meet the above requirements may be subject to a reduction in the taxable base of the Personal Income Tax, with the limit of the sum of the income net income from work and economic activities received individually in the year and up to a maximum amount of 24,250 € per year.
When there have been contributions imputed by the promoter to the special regime for professional athletes, in the corresponding box those imputed to the taxpayer in the 2018 financial year will appear and that the program will transfer from the work income window completed on page 4, when selected the code "3" corresponding to Mutual Funds for professional and high-level athletes.
Contributions that could not have been subject to a reduction in the tax base due to its insufficiency or due to application of the reduction limit mentioned above, may be reduced in the following five years.
The excesses pending reduction from the period 2013 to 2017 will be reflected in the corresponding section of the data capture window.
Consolidated rights provision
The provision of consolidated rights in cases other than those mentioned above will determine the obligation for the taxpayer to replace the reductions unduly made in the tax base, with the practice of complementary declarations-settlements, which will include late payment interest.
In turn, the amounts received that exceed the amount of the contributions made will be taxed as income from work in the tax period in which they are received.
The benefits received, as well as the perception of consolidated rights in the cases in which they can be made effective, will be taxed in their entirety as income from work.
Attention : This special regime applies independently of the general regime discussed in section "Contributions and contributions to social security systems. General regime" .
The program will transfer the contributions and contributions not applied to the corresponding section of Annex c2