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V1807-18 ·21 June 2018 ·consulta-vinculante Medium impact
Tax

Social Security contributions are deductible in the period they become due

A taxpayer inquired whether they could deduct in 2017 the payment of overdue Social Security contributions relating to previous periods. The Directorate General of Taxes (DGT) ruled that the deduction must be attributed to the tax year in which the contributions become due according to the administrative resolution.

In 6 key points

How it affects those involved

This ruling clarifies the timing for deducting unpaid Social Security contributions, establishing that the deduction must be applied in the period when the debt becomes legally enforceable rather than when it is actually paid.

Lifecycle

2018-06-21PublishedPublished 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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