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MEDIUM
FISCAL

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

V1428-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1428-25
Published
29 Jul 2025

Summary

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.

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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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