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A query was raised regarding whether contributions made through a Special Agreement with Social Security to supplement future pensions are tax-deductible. The Directorate General for Taxes (DGT) has ruled that they are.
Question posed: In the event that a Special Agreement is entered into with the Social Security, for the purpose of voluntary contributions to supplement a future pension, the question arises as to whether the contributions under said Agreement are considered a deductible expense for the determination of net employment income.
Social Security contributions under a Special Agreement are mandatory as long as the subscription to said agreement is maintained. Being mandatory contributions, they are considered deductible expenses for the determination of net employment income pursuant to Law 35/2006.
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