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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.
Cuestión planteada Incidencia que tendrían esos pagos en su declaración del IRPF.
Las cotizaciones a la Seguridad Social son gastos deducibles de los rendimientos íntegros del trabajo. Su imputación temporal debe realizarse en el período impositivo en que sean exigibles, lo cual dependerá del sistema de abono (pago único o fraccionado) que el interesado elija en su compromiso con la Tesorería General de la Seguridad Social. Esta imputación es independiente de los períodos de formación que se estén regularizando.
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