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The consultant asks whether premiums under a special agreement with Social Security can be deducted in their IRPF tax return. The DGT responds that these are deductible expenses and must be charged to the tax period in which they become due, according to the payment system chosen.
Cuestión planteada Posibilidad de deducirse el gasto por cotización al convenio especial ordinario con la Seguridad Social correspondiente al año 2025 en su declaración de IRPF del 2026, ya sea total o parcialmente.
Las cotizaciones a la Seguridad Social realizadas a cargo del trabajador son gastos deducibles de los rendimientos íntegros del trabajo. Estos gastos deben imputarse al periodo impositivo en que sean exigibles, lo cual dependerá del sistema de abono elegido en el compromiso de pago con la Tesorería General de la Seguridad Social. El plazo de ingreso de las cuotas en convenios especiales será el establecido en su normativa específica o, en su defecto, el aplicable al régimen del que deriven.
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