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V0902-25 26 May 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimiento neto del trabajo

Social security contributions under practice agreements are deductible

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.

The question raised

Whether said expense may be deducted in the personal income tax return.

The DGT's ruling

Social Security contributions are deductible expenses from gross employment income. These expenses must be attributed to the tax period in which they become due, which will depend on the payment system (single or installment payment) chosen by the subscriber in their commitment to the General Social Security Treasury. The attribution is independent of the training periods completed.

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