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V0814-25 ·13 May 2025 ·consulta-vinculante Low impact
Tax

Excess social contributions must be charged to the following fiscal year

The consultant asks whether excess social contributions from 2022 can be offset in the 2024–2027 period, not reduced in the 2023 tax return. The DGT replies that although reduction is not mandatory, excess contributions must be charged to the immediately following fiscal year.

In 6 key points

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2025-05-13PublishedPublished 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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