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The consultant asks about the tax treatment of payments under a special agreement with Social Security for calculating practice periods. The DGT responds that these payments are deductible work-related expenses and are allocated according to the chosen payment system.
Question posed: Tax treatment of the amounts to be paid as a consequence of the signing of said special Agreement.
Social Security contributions derived from a special agreement for internships are considered deductible expenses from gross employment income. Their temporal imputation must be carried out 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. This imputation is independent of the training periods being computed.
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