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V1049-25 ·25 June 2025 ·consulta-vinculante Medium impact
Tax

Social security contributions under special agreements are deductible in the year they become due

The taxpayer asks how payments for becario years under a special agreement affect their income tax. The DGT responds that such payments are deductible expenses and are charged to the tax period in which they become due, according to the chosen payment scheme.

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2025-06-25PublishedPublished 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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