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A taxpayer inquired whether the payment of overdue Social Security contributions required to access benefits should be deducted in the 2018 tax year. The DGT ruled that such expenses must be attributed to the period in which they become due according to the administrative resolution.
Cuestión planteada Incidencia del referido ingreso en la liquidación del IRPF-2018.
Los gastos por cotizaciones a la Seguridad Social se imputan al periodo impositivo en que sean exigibles. La exigibilidad viene determinada por la resolución administrativa del INSS que establece la liquidación de las cuotas. En este caso, al producirse la resolución en 2018, el gasto debe imputarse a dicho ejercicio.
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