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A self-employed person asks whether payments under a special agreement with Social Security to count practice periods are deductible. The DGT confirms they are deductible as work income expenses and are allocated according to the chosen payment system.
Question raised: Whether said payments are considered tax-deductible expenses in the taxpayer's Personal Income Tax (IRPF) return.
Social Security contributions via special agreements are deductible expenses from gross employment income. Their temporal allocation depends on enforceability, which corresponds to the payment system (single or installment payment) chosen by the taxpayer. These earnings are integrated into and offset within the general taxable base.
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