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V1428-25 29 July 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimiento neto del trabajo

Special practice agreement payments are deductible under IRPF based on their exigibility

The DGT confirms that payments for a special agreement with Social Security to count practice periods are deductible and are charged to the period in which they become due, depending on the payment system chosen.

The question raised

Whether the amounts paid to the General Social Security Treasury as a consequence of entering into a special internship agreement can be considered as a deductible expense for Personal Income Tax (IRPF) purposes.

The DGT's ruling

Social Security contributions derived from special agreements for internship periods are deductible expenses from gross employment income. Their temporal allocation must be made in the tax period in which they become due, which will depend on whether the taxpayer opts for a single payment or installment payments. If a single payment is chosen, the entirety of the contribution is allocated to the year in which the agreement is signed.

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