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A query was raised regarding whether contributions paid under the Special Agreement with Social Security to maintain pension rights are deductible. The Directorate General for Taxes (DGT) has ruled that they are, as this situation is considered equivalent to being registered in a Social Security scheme.
Question posed: Deductibility of contributions to the Special Agreement.
Contributions to the Special Agreement are considered deductible expenses when determining net employment income pursuant to Article 19.2 a) of Law 35/2006. As the subscriber is in a situation assimilated to being registered, these quotas are deductible even if full income exceeding the amount of said quotas is not obtained, which may generate negative yields.
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