Skip to content
Back to index
V1768-18 19 June 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación directa

Contributions to the Lawyers' Mutual Fund and Social Security healthcare agreements are deductible subject to certain requirements and limits

A lawyer operating under the direct estimation tax regime has enquired whether payments made to the Lawyers' Mutual Fund and the Social Security healthcare agreement are deductible. The Directorate-General for Taxes (DGT) has ruled that both expenses are deductible, provided they meet specific legal conditions and limits.

The question raised

Possibility of deducting in the Personal Income Tax (IRPF) the amounts paid to the Mutual Fund and to Social Security.

The DGT's ruling

Contributions to the Lawyers' Mutual Fund are deductible as an expense of the economic activity if they act as an alternative to the special Social Security regime and within the limit of the maximum contribution for common contingencies. Likewise, amounts paid under the special healthcare agreement with Social Security are deductible with the same limits as health insurance premiums (500 euros per person, or 1,500 euros in the case of disability).

Book your free first meeting