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A query was raised regarding whether Social Security contributions under a special agreement for caregivers, paid by the General State Administration, must be declared for Personal Income Tax (IRPF) purposes. The Directorate-General for Taxes (DGT) ruled that, as these contributions do not constitute an expense for the caregiver, they have no tax impact.
Cuestión planteada Tratamiento fiscal a efectos del IRPF, de las cotizaciones a dicho convenio especial, que están siendo abonadas y corren a cargo de la Administración General del Estado.
Dado que la Administración General del Estado asume el pago de las cuotas del convenio especial de los cuidadores no profesionales de personas en situación de dependencia, el consultante no realiza ningún gasto. Por tanto, dicho pago no tiene incidencia en la liquidación del IRPF, ni como ingreso ni como gasto deducible para determinar el rendimiento neto del trabajo.
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