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V1165-24 ·23 May 2024 ·consulta-vinculante Medium impact
Tax

Contributions to Special Agreements with Social Security are deductible for Income Tax (IRPF)

An employee has enquired whether monthly contributions to a Special Agreement with Social Security are tax-deductible. The Directorate General for Taxes (DGT) has ruled that they are, as these contributions are considered deductible expenses when determining net employment income.

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2024-05-23PublishedPublished 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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