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V2106-18 ·17 July 2018 ·consulta-vinculante Medium impact
Tax

Arrears in Social Security contributions are deductible in the tax year they become due

A taxpayer inquired whether a payment of €6,812.59 for arrears owed to the INSS Special Fund should be deducted from their 2017 Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that such an expense must be attributed to the period in which the administrative resolution determines it becomes due.

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2018-07-17PublishedPublished 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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