Skip to content
V0507-25 ·28 March 2025 ·consulta-vinculante Medium impact
Tax

Special practice agreement payments are deductible in income tax

The DGT confirms that payments under a special practice agreement are deductible expenses and are charged to the year in which they become due, according to the payment method chosen.

In 6 key points

Lifecycle

2025-03-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact