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V0513-25 ·28 March 2025 ·consulta-vinculante Medium impact
Tax

Special agreement practice fees deductible in year of exigibility

A taxpayer asks whether payments under a special agreement with Social Security for calculating practice periods are deductible in income tax. The DGT responds that they are deductible expenses and are charged to the period in which they become due, according to the chosen payment system.

In 6 key points

How it affects those involved

Payments under special agreements for practice periods are deductible in the year they become due.

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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