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The consultant asks whether the company reimbursement for the cost of the special social security agreement is deductible. The DGT responds that such premiums are deductible expenses from employment income.
Cuestión planteada Si el importe pagado correspondiente al coste del convenio especial con la Seguridad Social lo tiene que incluir en su declaración de IRPF como gasto deducible de los rendimientos del trabajo.
El importe que la empresa reembolsa al trabajador por el coste del convenio especial constituye un rendimiento del trabajo. No obstante, las cotizaciones al convenio especial se consideran gastos deducibles según el artículo 19.2 a) de la LIRPF. Por tanto, tienen el tratamiento de gastos fiscalmente deducibles de los rendimientos del trabajo.
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