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V0784-20 ·7 April 2020 ·consulta-vinculante Medium impact
Tax

Contributions to the Special Social Security Fund are deductible for Personal Income Tax (IRPF)

A taxpayer inquired whether monthly payments made to the Special Fund of the National Social Security Institute are deductible. The Directorate General for Taxes (DGT) ruled that they are, as they are considered Social Security contributions.

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2020-04-07PublishedPublished 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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