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V1757-22 ·22 July 2022 ·consulta-vinculante Medium impact
Tax

Supplementary Social Security contributions are attributed to the tax year in which they become due

A retiree asks how to declare supplementary Social Security contribution amounts received in 2022 relating to previous years. The DGT rules that these expenses must be attributed to the tax period to which the contributions correspond.

In 6 key points

How it affects those involved

This ruling clarifies the timing for deducting Social Security contributions, ensuring that supplementary payments are matched with the relevant tax year rather than the year of payment.

Lifecycle

2022-07-22PublishedPublished 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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