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V0467-25 ·25 March 2025 ·consulta-vinculante Medium impact
Tax

Special agreement practice period payments are deductible in income tax

A self-employed person asks whether payments under a special agreement with Social Security to count practice periods are deductible. The DGT confirms they are deductible as work income expenses and are allocated according to the chosen payment system.

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2025-03-25PublishedPublished 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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