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A consultant asks whether monthly payments under a social security practice agreement from 1991 to 1995 can be deducted from their income tax. The DGT responds that these contributions are deductible expenses and must be charged to the tax period in which they become due, according to the payment system chosen.
Cuestión planteada Si puede deducir dicho gasto en su declaración de IRPF.
Las cotizaciones a la Seguridad Social son gastos deducibles de los rendimientos íntegros del trabajo. Estos gastos deben imputarse al período impositivo en que sean exigibles, lo cual dependerá del sistema de abono (pago único o fraccionado) que el suscriptor haya elegido en su compromiso con la Tesorería General de la Seguridad Social. La imputación es independiente de los períodos de formación realizados.
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