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A director of a limited company who is also an employee has asked whether they can deduct their self-employed social security contributions from their personal income tax (IRPF). The Directorate General for Taxes (DGT) has ruled that these contributions are a deductible expense when determining net employment income.
Issue raised: Deductibility of social security contributions paid under the Self-Employed Regime.
Management functions in a commercial entity are classified as income derived from employment pursuant to Article 17.2.e) of Law 35/2006. Therefore, the social security contributions to the Special Regime for Self-Employed Workers that the administrator must make are considered deductible expenses in accordance with Article 19.1.a) of the same Law.
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