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V1764-21 ·4 June 2021 ·consulta-vinculante Medium impact
Tax

Social Security Special Agreement contributions may be deducted as expenses for Income Tax (IRPF)

A taxpayer inquired whether their spouse could include contributions made under a Special Agreement with the Social Security in a joint Income Tax return. The Directorate General for Taxes (DGT) ruled that these contributions constitute a deductible expense against employment income.

In 6 key points

How it affects those involved

This ruling clarifies that contributions to a Special Agreement are treated as deductible expenses for employment income purposes, benefiting taxpayers in joint filings.

Lifecycle

2021-06-04PublishedPublished 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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