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An electrical installations professional inquired whether they could deduct Social Security contributions from previous years following a Labour Inspection ruling. The Directorate-General for Taxes (DGT) ruled that these are deductible provided they meet the requirements of correlation with income and are allocated to the tax year in which they become due.
Cuestión planteada - Si son deducibles las cuotas de la Seguridad Social que se deben abonar según el acta de liquidación de fecha 18 de noviembre de 2018, y que corresponden a los ejercicios 2014, 2015, 2016, 2017, y 2018.
Las cuotas de la Seguridad Social a cargo de la empresa son deducibles en el IRPF para el cálculo del rendimiento neto de la actividad económica. Bajo el método de estimación directa, estos gastos deben imputarse al periodo impositivo en que se devengan, siguiendo las normas del Impuesto sobre Sociedades. Por tanto, las cotizaciones son imputables al ejercicio en que resultan exigibles por la Seguridad Social. Si el contribuyente considera que no aplicó estas deducciones en años anteriores, puede instar la rectificación de sus autoliquidaciones.
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