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A taxpayer inquired whether contributions to a special agreement with the Social Security system can be deducted from the taxable base, similar to pension plans. The Directorate General for Taxes (DGT) ruled that these contributions constitute deductible expenses from employment income.
Cuestión planteada Posibilidad de reducirse en la base imponible las cantidades aportadas al convenio especial con la Seguridad Social, de forma análoga a la prevista en el artículo 51 de la Ley del Impuesto sobre la Renta de las Personas Físicas para las aportaciones realizadas a planes de pensiones.
Las cotizaciones al convenio especial con la Seguridad Social son obligatorias mientras se mantenga su vigencia. Según el artículo 19.2.a de la Ley 35/2006, estas cotizaciones tienen el tratamiento de gastos fiscalmente deducibles de los rendimientos del trabajo. Por tanto, no pueden ser objeto de reducción en la base imponible general del IRPF.
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