Skip to content
V2696-15 ·17 September 2015 ·consulta-vinculante Medium impact
Tax

Mutual insurance contributions and passive rights fees are attributed to the tax year in which they become due

A civil servant inquired whether she could deduct Passive Rights and Muface contributions that remained unpaid during her unpaid leave upon entering a period of leave of absence. The Directorate General for Taxes (DGT) ruled that these expenses must be attributed to the tax period in which the contributions become due.

In 6 key points

How it affects those involved

This ruling clarifies the timing for the deduction of social security and mutual insurance contributions, establishing that the tax year for deduction is determined by the date the debt becomes legally enforceable, rather than the date of actual payment.

Lifecycle

2015-09-17PublishedPublished 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