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A civil servant enquired whether a payment of €6,710.59 for overdue Social Security contributions (dating back to 1984) should be taxed in 2018. The DGT has determined that such an expense must be attributed to the financial year in which the administrative resolution establishes its exigibility.
Cuestión planteada Incidencia del referido ingreso en la liquidación del IRPF-2018
Los gastos por cotizaciones a la Seguridad Social deben imputarse al período impositivo en que sean exigibles. La exigibilidad viene determinada por la resolución administrativa que establece la liquidación de las cuotas. En este caso, al producirse la resolución en 2018, el gasto se imputa a dicho ejercicio.
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