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V2685-16 ·15 June 2016 ·consulta-vinculante Medium impact
FISCAL

Swiss social security contributions deductible if linked to earned income

Residents of Spain inquire whether Swiss social security contributions for work abroad are deductible. The DGT confirms they are deductible if Swiss law requires payment and the contributions are linked to declared income.

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2016-06-15PublishedPublished 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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