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V1368-25 21 July 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimiento neto del trabajo

Premiums for special social agreement deducted in year of exigibility

The consultant asks whether premiums for a special social agreement should be deducted in the 2024 or 2025 IRPF tax year. The DGT responds that the deduction applies to the year in which the premiums become due, according to the payment system chosen.

The question raised

Whether the amounts paid in January and February 2025 corresponding to said agreement could be considered as a tax-deductible expense in the 2024 Personal Income Tax return, since the agreement was entered into in 2024, or in the 2025 Personal Income Tax return, since both quotas were effectively paid in 2025.

The DGT's ruling

Social Security contributions are deductible expenses from employment income. Their temporal allocation must follow the rule of exigibility, which is determined according to the payment system (single or installment) chosen by the subscriber. Therefore, if installment payments are chosen, the quotas are allocated to the period in which they become due, regardless of the training periods completed.

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