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V1165-24 23 May 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · convenio especial

Contributions to Special Agreements with Social Security are deductible for Income Tax (IRPF)

An employee has enquired whether monthly contributions to a Special Agreement with Social Security are tax-deductible. The Directorate General for Taxes (DGT) has ruled that they are, as these contributions are considered deductible expenses when determining net employment income.

The question raised

Whether said payments are considered a tax-deductible expense in the Personal Income Tax (IRPF) return.

The DGT's ruling

Contributions to the Special Agreement with the Social Security are considered deductible expenses pursuant to Article 19.2 of Law 35/2006. Upon entering into this agreement, the worker is in a situation assimilated to being registered in the Social Security Regime. Therefore, said contributions are deductible when determining net employment income, regardless of whether taxation is filed individually or jointly.

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