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A taxpayer inquired whether their spouse could include contributions made under a Special Agreement with the Social Security in a joint Income Tax return. The Directorate General for Taxes (DGT) ruled that these contributions constitute a deductible expense against employment income.
Cuestión planteada Si cuando presenten declaración de IRPF de forma conjunta, en 2022 y años siguientes hasta la jubilación de su mujer, pueden incluir las cotizaciones al Convenio Especial.
Las cotizaciones al Convenio Especial de la Seguridad Social se consideran gastos deducibles al determinar el rendimiento neto del trabajo, según el artículo 19.2 a) de la Ley 35/2006. Al estar en situación asimilada a la de alta, estas cuotas son obligatorias y deducibles. En una declaración conjunta, estas cuotas pueden generar rendimientos del trabajo negativos si no existen ingresos íntegros que superen el importe abonado.
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