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V1049-25 25 June 2025 · 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 taxpayer asks how payments for becario years under a special agreement affect their income tax. The DGT responds that such payments are deductible expenses and are charged to the tax period in which they become due, according to the chosen payment scheme.

The question raised

The impact that these payments would have on their Personal Income Tax (IRPF) return.

The DGT's ruling

Social Security contributions are deductible expenses from gross employment income. Their temporal allocation must be made in the tax period in which they become due, which will depend on the payment system (single or installment payment) chosen by the interested party in their commitment to the General Social Security Treasury. This allocation is independent of the training periods being regularized.

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