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A taxpayer inquired whether they could deduct Social Security contributions paid under a special agreement for dependent caregivers from their Personal Income Tax (IRPF). The Directorate General of Taxes (DGT) ruled that since these contributions are borne by the General State Administration, there is no actual expense incurred by the taxpayer.
Cuestión planteada Si puede deducir dichas cotizaciones a la seguridad social, en su declaración de IRPF que presenta de forma conjunta.
Para los convenios especiales suscritos a partir del 1 de abril de 2019, las cuotas a la Seguridad Social son abonadas directamente por el IMSERSO. Al ser la Administración la responsable del pago, no se produce un gasto para el cuidador. Por tanto, no tienen incidencia en la liquidación del IRPF ni como ingreso ni como gasto deducible para determinar el rendimiento neto del trabajo.
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