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The DGT confirms that payments made under a special social security agreement are deductible in IRPF, as they are considered deductible expenses when calculating net earnings from employment.
Question posed: Whether the contributions made are considered a tax-deductible expense in their Personal Income Tax (IRPF) return for the 2025 fiscal year
Contributions to the Special Agreement with the Social Security system are included among the deductible expenses under Article 19.2 of Law 35/2006. Upon entering into the agreement, the worker is in a situation assimilated to being registered in the Social Security Regime, which gives their contributions the character of mandatory for the subscriber. Therefore, they have the treatment of tax-deductible expenses from employment income.
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