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The consultant asks about the tax treatment of amounts deducted from their salary for the Intergenerational Equity Mechanism and the additional solidarity contribution. The DGT confirms that both amounts are deductible expenses from the full income from employment.
Question posed: Tax treatment of the amounts deducted.
Both the Intergenerational Equity Mechanism and the additional solidarity contribution are considered tax-deductible expenses from gross employment income. This is because both contributions are mandatory under Social Security regulations, thereby fulfilling the requirement of Article 19.2.a) of the Personal Income Tax Law (LIRPF).
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