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V0288-26 ·9 February 2026 ·consulta-vinculante Medium impact
Tax

Social security special agreement payments are deductible in IRPF

The DGT confirms that payments made under a special social security agreement are deductible in IRPF, as they are considered deductible expenses when calculating net earnings from employment.

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2026-02-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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