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Practical manual for Income Tax 2020.

1. Objective and subjective scope

Target Scope

The contingencies that may be covered are those provided for in article 8.6 of the pension plans' regulatory standard, that is, in the consolidated text of the Law on the Regulation of Pension Plans and Funds, approved by Royal Legislative Decree 1/2002, of November 29 ( BOE of December 13).

The contingencies that may be covered are the following: retirement; total and permanent incapacity for work in the usual profession or absolute and permanent incapacity for any work, and severe disability; death and severe or great dependency of the participant.

The consolidated rights of mutual members may only be made effective in the same cases as for pension plans and, additionally, once one year has passed since the end of the working life of professional athletes or since the loss of the status of high-level athlete.

Subjective scope

The status of member and insured must, in all cases, be that of a professional or high-level athlete.

For these purposes, the following are considered:

  • Professional sportsmen: those included in the scope of Royal Decree 1006/1985, of June 26, which regulates the special employment relationship of professional athletes.
  • High-level athletes: those included in the scope of Royal Decree 971/2007, of July 13, on high-level and high-performance athletes ( BOE of the 25th).