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MEDIUM
FISCAL

Special practice agreement payments are deductible in income tax

V0507-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0507-25
Published
28 Mar 2025

Summary

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.

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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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