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The inquirer asks whether they can deduct their self-employed social security contributions as a business expense despite having no income. The DGT rules that without the organisation of resources to produce or distribute goods or services, no economic activity exists and, therefore, no expenses are deductible.
This ruling clarifies that the mere payment of social security contributions does not justify their deduction if the taxpayer is not actively conducting an economic activity.
The tax team reviews your specific situation.
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