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Contribution Bases for Professional Football Players

2017 CONTRIBUTION BASES - Order ESS/106/2017, of 09/02 (BOE of 11/02) PROFESSIONAL FOOTBALL PLAYERS. Effective 01/01/2017
Club Category Contribution Group Minimum Basis Maximum Basis
Euros Euros
First Division 2 956.10 3,751.20
Second Division A 3 831.60 3,751.20
Second Division B 5 825.60 3,751.20
Remaining Classifications 7 825.60 3,751.20

 

2016 CONTRIBUTION BASES - Order ESS/70/2016, of 29/01 (BOE of 30/01) PROFESSIONAL FOOTBALL PLAYERS. Effective 01/01/2016

Club Category Contribution Group Minimum Basis Maximum Basis
Euros Euros
First Division 2 885.30 3,642.00
Second Division A 3 770.10 3,642.00
Second Division B 5 764.40 3,642.00
Remaining Classifications 7 764.40  3,642.00

 

2015 CONTRIBUTION BASES - Order ESS/86/2015, of 30/01 (BOE of 31/01) PROFESSIONAL FOOTBALL PLAYERS. Effective 01/01/2015

Club Category Contribution Group Minimum Basis Maximum Basis
Euros Euros
First Division 2 876.60 3,606.00
Second Division A 3 762.60 3,606.00
Second Division B 5 756.60 3,606.00
Remaining Classifications 7 756.60 3,606.00

 

2014 CONTRIBUTION BASES - ESS Order/106/2014 of 30/01 (BOE of 01/02) PROFESSIONAL FOOTBALL PLAYERS. Effective 01/01/2014

Club Category Contribution Group Minimum Basis Maximum Basis
Euros Euros
First Division 2 872.10 3,597.00
Second Division A 3 758.70 3,597.00
Second Division B 5 753.00 3,597.00
Remaining Classifications 7 753.00 3,597.00

 

2013 CONTRIBUTION BASES - ESS Order/56/2013 of 28/01 (BOE of 29) PROFESSIONAL FOOTBALL PLAYERS. Effective 01/01/2013

Club Category Contribution Group Minimum Basis Maximum Basis
Euros Euros
First Division 2 872.10 3,425.70
Second Division A 3 758.70 3,425.70
Second Division B 5 753.00 3,425.70
Remaining Classifications 7 753.00 3,425.70
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