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V1475-18 30 May 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Social Security special agreement contributions for a child with a disability are not tax-deductible for parents

Parents have enquired whether social security contributions made on behalf of their child with a disability through a special agreement are deductible from their Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) has ruled that these contributions cannot be considered deductible expenses in the parents' tax returns.

The question raised

Consideration of the quotas paid to Social Security under the special agreement regulated by Royal Decree 156/2013, of March 1, as a deductible expense from employment income in the individual Personal Income Tax returns to be filed by the parents.

The DGT's ruling

The deductibility of Social Security contributions pursuant to Article 19 of the Personal Income Tax Law (LIRPF) only applies to recipients of income from employment. In this case, only the son could deduct them if he were a recipient of income from employment. Therefore, the contributions made by the parents on behalf of the son are not deductible expenses in the parents' tax returns.

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