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V2246-18 ·26 July 2018 ·consulta-vinculante Medium impact
FISCAL

Social security payments in France deductible from Spanish income under certain conditions

A Spanish resident taxpayer asks whether social security contributions paid in France are deductible from their income. The DGT confirms they are deductible if linked to full foreign income.

In 6 key points

How it affects those involved

Residents in Spain may deduct French social security contributions from their foreign income if directly related to their overseas earnings.

Lifecycle

2018-07-26PublishedPublished 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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