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V3168-16 ·7 July 2016 ·consulta-vinculante Medium impact
Tax

Contributions via special agreements for interns are deductible as employment income expenses

A query was raised regarding whether social security contributions paid through a special agreement to count internship periods towards pension rights are deductible for Personal Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) ruled that they are deductible and must be attributed to the period in which they become due, depending on the chosen payment method.

In 6 key points

How it affects those involved

This ruling clarifies the tax deductibility of social security contributions made by interns through special agreements, allowing for the reduction of taxable employment income.

Lifecycle

2016-07-07PublishedPublished 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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