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V2625-21 ·28 October 2021 ·consulta-vinculante Medium impact
Tax

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

A taxpayer inquired which tax year should be used to record the payment of overdue Social Security contributions to access benefits. The Directorate-General for Taxes (DGT) ruled that such expenses must be attributed to the tax period in which the administrative resolution determines they are due.

In 6 key points

How it affects those involved

This ruling clarifies the timing for tax deductions related to Social Security arrears, ensuring consistency between administrative enforcement and tax reporting.

Lifecycle

2021-10-28PublishedPublished 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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