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V1009-26 6 May 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimiento neto del trabajo

Social security contributions under special agreements are deductible in the year they become due

The DGT confirms that expenses for social security contributions arising from special agreements are deductible in the tax period when they become due, depending on the payment system chosen.

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