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V2617-23 ·27 September 2023 ·consulta-vinculante Medium impact
Tax

Social Security contributions from court-ordered compensation are deductible in the year the judgment becomes final

A worker inquired whether they could deduct in 2023 the Social Security contributions related to a supplementary compensation payment that pertained to 2022. The DGT ruled that, as the compensation became an enforceable income in 2023 due to a final judgment, the associated contribution expense must also be attributed to that same tax year.

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2023-09-27PublishedPublished 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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