Skip to content
Back to index
V1099-19 21 May 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · convenio especial

Contributions under special agreements with Social Security are deductible expenses from employment income

A query was raised regarding whether contributions paid through a special agreement with Social Security can be deducted for Personal Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) has ruled that they are indeed deductible expenses from employment income.

The question raised

Tax treatment to be applied to the contributions made to the Social Security under the signed Special Agreement.

The DGT's ruling

Contributions made under a special agreement with the Social Security are considered tax-deductible expenses for employment income. This allows the net income to be negative if the contributions paid exceed the gross income obtained from this concept.

Book your free first meeting