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MEDIUM
FISCAL

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

V1049-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1049-25
Published
25 Jun 2025

Summary

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.

In 6 key points

Lifecycle

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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