This special agreement allows for inclusion in the Special Scheme for Self-Employed Workers of top-level athletes, over the age of 18, who, due to their sport activity or any other professional activity, are not included in any of the Social Security System schemes.

The protective action provided by this special agreement will be that corresponding to:

• Permanent disability due to common disease and non-work-related injury.
• Retirement.
• Widow/Widower's Pension, Orphanhood and other benefits in favour of family members, derived from common disease and non-work-related injury.
• This special agreement does not include coverage for temporary disability benefits and childbirth and childcare, and also excludes protection for unemployment, the Wage Guarantee Fund and Occupational Training.

The benefits covered shall be recognised in accordance with the rules governing the Special Scheme for the Self-Employed Workers.

In order to sign this agreement, the following requirements must be met:

• To be over 18 years of age.
• To have the status of high-level sportsperson, being included in the list of high-level sportspersons published in the BOE (Official State Gazzette) by the Consejo Superior de Deportes (Higher Sports Council).
• Not to be included for their sporting activity or any other activity they carry out in any of the Social Security System Schemes.
• No contribution period is required prior to applying for the special agreement.
  

The special agreement shall take effect from the day of its submission.

The special agreement will expire due to any of the following reasons:

• For carrying out any professional activity that entails inclusion in any Scheme, without exception.
• Due to acquiring the status of retirement pensioner or Permanent Disability pensioner.
• Due to failure to pay the instalments corresponding to 3 consecutive monthly payments or 5 alternative monthly payments, except in cases of force majeure.
• By death of the person concerned.
• By decision of the interested party, communicated by one of the means indicated in the section "Special Agreement Procedures and Arrangements".

The exclusion in the successive lists of top-level sportspersons published in the Official State Gazzette of those sportspersons who had been included previously and had signed the agreement shall not be a cause for termination of the special agreement for top-level sportspersons.

Person responsible for the obligation to contribute

The contribution is to be paid by the subscriber to the special agreement. Natural or legal persons who voluntarily assume this obligation with the express authorisation of these workers may act as substitutes for the workers who sign the special agreement.

Contribution basis

The contribution basis will be the one chosen by the interested party from among those in force in the Special Scheme for Self-Employed Workers.

Determination of the payment due

The single contribution basis in force in the General Scheme shall be applied to the type of contribution chosen by the person concerned.

The result obtained shall be multiplied by the reduction coefficient set annually by the Contribution Order.

Likewise, from 1 January 2023, the additional payment corresponding to the Intergenerational Equity Mechanism is in force, which is determined by applying the corresponding rate each year to the contribution basis.

Payment deadline

The payment shall be made in the same month as the month to which the settlement applies.

Increase in the contribution basis of the agreement after the special agreement has been concluded

In general, the contribution basis will be increased by the same percentage as the increase in the minimum base of the Special Scheme for Self-Employed Workers.

However, the subscriber may choose to have the contribution basis of the agreement revalued in accordance with the annual increase in the maximum contribution base of the Special Scheme for Self-Employed Workers.

If this increase has not been chosen, it shall be increased in accordance with the previous paragraph.

The application for a voluntary increase in the contribution basis (or waiver of such an increase) can be made through any of the channels indicated for this purpose in the section: “Special Agreement Procedures and Arrangements ”. The deadline for applications is 30 September of each year, with effect from 1 January of the following year.

Applications for registration must be accompanied by the following documentation:

• Identification document of the interested party (National Identity Document -NIF- or foreigner's identity card -NIE-).
• Accreditation of their status as high-level sportspersons.

With regard to the documentation required in the event of a change in data, applications must be accompanied by the documentation justifying the change in the special agreement in question.

With regard to the documentation to be provided in the event of terminating the special agreement, applications must be accompanied by the documentation justifying the termination, except when it is an application for voluntary termination.

Article 27 of Order TAS/2865/2003, of 18 October, which regulates the special agreement in the Social Security System.

Royal Decree 971/2007, of 13 July, on high-level and high-performance sportsmen and women.

Royal Decree 2/2018, of 12 January, enacting certain rules for the implementation of Royal Decree-Law 5/2015, of 30 April, on urgent measures in relation to the commercialisation of the exploitation rights of audiovisual content of professional football competitions.