Skip to content
V2491-24 ·9 December 2024 ·consulta-vinculante Medium impact
Tax

Social Security special agreement contributions are deductible for Income Tax purposes

A taxpayer inquired whether a single payment made under a special agreement to count periods of vocational training is deductible. The Directorate General for Taxes (DGT) ruled that it is a deductible expense against employment income.

In 6 key points

How it affects those involved

This ruling confirms that contributions made through special agreements with the Social Security system can be treated as deductible expenses for employees, reducing their taxable employment income.

Lifecycle

2024-12-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact