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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.
Cuestión planteada Si las cuantías abonadas en enero y febrero de 2025 correspondientes a dicho convenio, se podrían considerar como gasto fiscalmente deducible en la declaración de IRPF-2024, ya que fue en 2024 cuando se suscribió el convenio, o bien en la declaración de IRPF-2025, ya que fue en 2025 cuando ambas cuotas fueron efectivamente abonadas.
Las cotizaciones a la Seguridad Social son gastos deducibles de los rendimientos del trabajo. Estos gastos deben imputarse al período impositivo en que sean exigibles, lo cual depende del sistema de abono (pago único o fraccionado) elegido por el suscriptor. En este caso, al haber elegido el pago fraccionado con cuotas en 2025, la deducción corresponde al ejercicio 2025.
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