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A taxpayer inquired whether Social Security special agreement contributions paid by her husband are deductible for Personal Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) ruled that these contributions are only deductible as an expense against employment income for the individual who signs the agreement.
Cuestión planteada Si los pagos realizados por su marido de las cuotas derivadas de su Convenio Especial, son deducibles en el IRPF:
Las cotizaciones al Convenio Especial se consideran gastos deducibles de los rendimientos del trabajo según el artículo 19.2 de la Ley 35/2006. Esta deducibilidad alcanza únicamente a los perceptores de rendimientos del trabajo, es decir, al suscriptor del convenio. Por tanto, el cónyuge que realiza el pago no puede deducirlas en su propia declaración, pero sí pueden deducirse en la declaración conjunta como gastos de la contribuyente.
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