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V1000-19 8 May 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Social Security contributions settled by administrative resolution are attributed to the year they become due

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.

The question raised

Impact of the aforementioned income on the 2018 Personal Income Tax settlement

The DGT's ruling

Social Security contribution expenses must be attributed to the tax period in which they become due. Enforceability is determined by the administrative resolution establishing the settlement of the contributions. In this case, as the resolution was issued in 2018, the expense is attributed to said fiscal year.

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