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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.
Question posed: To determine whether said contributions, paid under the Special Agreement with the Spanish Social Security system, are considered a tax-deductible expense from employment income, regardless of whether the salary motivating said contributions (the salary received from UNICC) is exempt from Personal Income Tax.
Contributions paid under a special agreement with the Social Security system are considered deductible expenses from gross employment income. This is because Article 19.2.a) of the Personal Income Tax Law establishes Social Security contributions as a deductible expense.
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