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A taxpayer asks how to declare payments under a special agreement with Social Security for past practice periods. The DGT responds that these payments are deductible expenses and must be charged to the year in which they become due, according to the chosen payment system.
Question posed: The impact of these payments on the Personal Income Tax (IRPF) return.
Social Security contributions via special training agreements are a deductible expense from gross employment income. Their temporal allocation must be made in the tax period in which they become due, in accordance with the payment system (single or installment) chosen by the subscriber. This allocation is independent of the training periods completed.
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