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V1475-18 ·30 May 2018 ·consulta-vinculante Medium impact
Tax

Social Security special agreement contributions for a child with a disability are not tax-deductible for parents

Parents have enquired whether social security contributions made on behalf of their child with a disability through a special agreement are deductible from their Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) has ruled that these contributions cannot be considered deductible expenses in the parents' tax returns.

In 5 key points

How it affects those involved

The ruling clarifies that social security contributions made via a special agreement for a dependent child do not qualify as deductible expenses for the parents' income tax purposes.

Lifecycle

2018-05-30PublishedPublished 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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