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V3199-20 ·27 October 2020 ·consulta-vinculante Medium impact
Tax

Special Social Security agreement contributions are deductible as employment income expenses

A self-employed individual performing seasonal work has enquired whether contributions made under a special agreement with the Social Security are deductible. The Directorate General for Taxes (DGT) has ruled that, as these contributions are paid during periods of inactivity, they are considered deductible expenses for employment income.

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2020-10-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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