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MEDIUM
FISCAL

Special agreement practice period payments are deductible in income tax

V0467-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0467-25
Published
25 Mar 2025

Summary

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.

In 6 key points

Lifecycle

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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