Skip to content
Back to index
V0784-20 7 April 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimiento neto del trabajo

Contributions to the Special Social Security Fund are deductible for Personal Income Tax (IRPF)

A taxpayer inquired whether monthly payments made to the Special Fund of the National Social Security Institute are deductible. The Directorate General for Taxes (DGT) ruled that they are, as they are considered Social Security contributions.

The question raised

Consideration as a deductible expense of the contributions to the Special Fund.

The DGT's ruling

Contributions to the Special Social Security Fund are considered included in the concept of deductible expenses from net employment income. This is because they meet the consideration of Social Security contributions established in Article 19.2.a) of the Personal Income Tax Law.

Book your free first meeting