Skip to content
V1428-25 ·29 July 2025 ·consulta-vinculante Medium impact
Tax

Special practice agreement payments are deductible under IRPF based on their exigibility

The DGT confirms that payments for a special agreement with Social Security to count practice periods are deductible and are charged to the period in which they become due, depending on the payment system chosen.

In 6 key points

Lifecycle

2025-07-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact