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A taxpayer asks whether payments under a special agreement with Social Security for calculating practice periods are deductible in income tax. The DGT responds that they are deductible expenses and are charged to the period in which they become due, according to the chosen payment system.
Question raised: The impact of these payments on the Personal Income Tax (IRPF) return.
Social Security contributions made through special agreements are deductible expenses from gross employment income. Their temporal allocation must be made in the tax period in which they become due, which will depend on the payment system (single or installment payment) chosen with the General Social Security Treasury. This allocation is independent of the training periods being regularized.
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