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V0842-19 ·23 April 2019 ·consulta-vinculante Medium impact
Tax

Social Security contributions settled by administrative resolution are deductible in the year they become due

A taxpayer inquired whether the payment of overdue Social Security contributions required to access benefits should be deducted in the 2018 tax year. The DGT ruled that such expenses must be attributed to the period in which they become due according to the administrative resolution.

In 6 key points

How it affects those involved

This ruling clarifies the timing for deducting Social Security contributions settled via administrative procedures, ensuring they are recorded in the year they become legally enforceable rather than the year of actual payment.

Lifecycle

2019-04-23PublishedPublished 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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