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V1393-22 14 June 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · convenio especial

Social Security special agreement contributions are deductible only for the subscriber

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.

The question raised

Whether the payments made by her husband of the quotas derived from his Special Agreement are deductible for Personal Income Tax purposes:

The DGT's ruling

Contributions to the Special Agreement are considered deductible expenses from employment income pursuant to Article 19.2 of Law 35/2006. This deductibility applies solely to the recipients of employment income, namely, the subscriber of the agreement. Therefore, the spouse who makes the payment cannot deduct them in their own tax return, but they may be deducted in a joint tax return as expenses of the taxpayer.

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