Reductions for contributions to the social security mutual fund at a fixed premium for professional and high-level athletes

Regulations: Additional Provision Eleventh Law IRPF

Professional and high-level athletes may reduce the general tax base by the amount of contributions made to the fixed-premium social security mutual fund for professional athletes, with the following specialties:

1. 1. Objective and subjective scope
2. 2. Consolidated rights provision
3. 3. Maximum limit and excess contributions
4. 4. Special case: other contributions to the social welfare mutual fund for professional and high-level athletes