Skip to content
V3221-19 ·22 November 2019 ·consulta-vinculante Medium impact
Tax

No deduction of VAT on social security contributions due to lack of tax bearing

An independent professional asks whether VAT can be deducted in their quarterly tax return after paying social security contributions. The DGT responds that it is not possible because social security contributions do not include VAT.

In 5 key points

How it affects those involved

Independent professionals cannot deduct VAT on social security contributions as these are not considered a direct tax-bearing expense.

Lifecycle

2019-11-22PublishedPublished 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