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V1001-19 ·8 May 2019 ·consulta-vinculante Medium impact
Tax

Social Security contributions settled by administrative resolution are attributed to the year they become due

A civil servant enquired whether the settlement of overdue Social Security contributions from previous years should be taxed in the 2018 financial year. The DGT has determined that these expenses are attributed to the period in which they become due according to the administrative resolution.

In 6 key points

Lifecycle

2019-05-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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