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V1360-25 ·21 July 2025 ·consulta-vinculante Medium impact
Tax

Special practice agreement payments are deductible in the year they become due

The consultant asks about the tax treatment of payments under a special agreement with Social Security for calculating practice periods. The DGT responds that these payments are deductible work-related expenses and are allocated according to the chosen payment system.

In 6 key points

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2025-07-21PublishedPublished 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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