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A civil servant enquired whether the settlement of overdue Social Security contributions from previous years should be taxed in the 2018 financial year. The DGT has determined that these expenses are attributed to the period in which they become due according to the administrative resolution.
Cuestión planteada Incidencia del referido ingreso en la liquidación del IRPF-2018.
Los gastos por cotizaciones a la Seguridad Social deben imputarse al periodo impositivo en que sean exigibles. En este caso, la exigibilidad viene determinada por la resolución administrativa del INSS que establece la liquidación de las cuotas. Al haberse producido dicha resolución en 2018, los gastos se imputan a ese ejercicio.
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