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V2055-24 ·25 September 2024 ·consulta-vinculante Medium impact
Tax

Contributions under special training agreements are deductible expenses for Personal Income Tax (IRPF)

A self-employed individual inquired whether payments made under a special agreement with the Social Security system to account for previous training periods are deductible. The Directorate General for Taxes (DGT) ruled that these are indeed deductible expenses from employment income.

In 6 key points

How it affects those involved

This ruling clarifies that contributions made through special agreements to recognise prior training periods can be treated as deductible expenses, potentially reducing the taxable base for employment income.

Lifecycle

2024-09-25PublishedPublished 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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