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A taxpayer has enquired whether an increase in their Social Security debt for 2023 constitutes a deductible expense. The DGT has ruled that contributions must be recognised when they accrue and that any surcharges or penalties are not deductible.
Cuestión planteada "Tengo deudas con Seguridad Social desde hace varios años y estas deudas se van incrementando año a año. ¿El incremento de la deuda correspondiente al año 2023, se puede considerar gasto deducible?
Las cuotas de la Seguridad Social se imputan al periodo impositivo en que se produzca su devengo, independientemente de cuándo se paguen. No son fiscalmente deducibles las sanciones, recargos del periodo ejecutivo o recargos por declaración extemporánea. Los intereses de estas deudas son deducibles como gastos financieros, sujetos al límite del 30% del beneficio operativo.
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