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An official from an international organisation enquired whether voluntary contributions made under a Special Agreement with Spanish Social Security are deductible. The DGT confirms that as these are Social Security contributions, they constitute deductible expenses from gross income from employment.
Cuestión planteada Conocer si dichas cuotas, satisfechas al amparo del Convenio Especial con la Seguridad Social española, tienen la consideración de gasto fiscalmente deducible de los rendimientos del trabajo, con independencia de que el salario que motiva dichas cotizaciones (el salario percibido de UNICC) esté exento de tributación en el Impuesto sobre la Renta de las Personas Físicas.
Las cuotas satisfechas al amparo de un Convenio Especial con la Seguridad Social tienen la consideración de gasto deducible de los rendimientos íntegros del trabajo. Esto se debe a que el artículo 19 de la LIRPF establece que las cotizaciones a la Seguridad Social son gastos deducibles para determinar el rendimiento neto del trabajo.
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