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Contribution Bases for Professional Football Players

CONTRIBUTION BASES 2019 - Order TMS/83/2017, of 31/01 (BOE of 02/02) PROFESSIONAL FOOTBALL PLAYERS. Effective 01/01/2019
Club Category Contribution Group Minimum Basis Maximum Basis
Euros Euros
First Division 2 1,215.90 4,070.10
Second Division A 3 1,057.80 4,070.10
Second Division B 5 1,050.00 4,070.10
Remaining Classifications 7 1,050.00 4,070.10

CONTRIBUTION BASES 2018 - From 01/08/2018 Law 6/2018, of 03/07 (BOE of 04/07) PROFESSIONAL FOOTBALL PLAYERS. Effective 01/08/2018
Club Category Contribution Group Minimum Basis Maximum Basis
Euros Euros
First Division 2 994.20 3,803.70
Second Division A 3 864.90 3,803.70
Second Division B 5 858.60 3,803.70
Remaining Classifications 7 858.60 3,803.70

CONTRIBUTION BASES 2018 - Up to 31/07/2018 Order ESS/55/2018, of 26/01 (BOE of 29/01) PROFESSIONAL FOOTBALL PLAYERS. Effective 01/01/2018
Club Category Contribution Group Minimum Basis Maximum Basis
Euros Euros
First Division 2 994.20 3,751.20
Second Division A 3 864.90 3,751.20
Second Division B 5 858.60 3,751.20
Remaining Classifications 7 858.60 3,751.20

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

CONTRIBUTION BASES 2015 - 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
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