Skip to content
V2625-24 ·19 December 2024 ·consulta-vinculante Medium impact
Tax

MUFACE contributions are deductible from employment income for Income Tax purposes

A civil servant subject to the General Social Security Regime enquired whether their mandatory MUFACE contributions were deductible in their Income Tax return. The Directorate-General for Taxes (DGT) ruled that both contributions, to Social Security and to the mutual insurance scheme, constitute deductible expenses.

In 6 key points

Lifecycle

2024-12-19PublishedPublished 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