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V2536-14 ·30 September 2014 ·consulta-vinculante Medium impact
Tax

Deductible EU social security payments linked to employment income

The DGT confirms that social security contributions from another EU country are deductible in personal income tax if linked to employment income taxable in Spain.

In 5 key points

How it affects those involved

Taxpayers earning income from work in Spain may deduct social security contributions paid to EU countries where the income is derived from employment.

Lifecycle

2014-09-30PublishedPublished 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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