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V0907-25 ·26 May 2025 ·consulta-vinculante Medium impact
Tax

Special practice agreement payments deductible in year of exigibility

A taxpayer asks how to declare payments under a special agreement with Social Security for past practice periods. The DGT responds that these payments are deductible expenses and must be charged to the year in which they become due, according to the chosen payment system.

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2025-05-26PublishedPublished 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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