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A taxpayer inquired whether they could deduct in 2017 the payment of overdue Social Security contributions relating to previous periods. The Directorate General of Taxes (DGT) ruled that the deduction must be attributed to the tax year in which the contributions become due according to the administrative resolution.
Cuestión planteada Incidencia del referido ingreso en la liquidación del IRPF-2017.
Los gastos por cotizaciones a la Seguridad Social se imputan al periodo impositivo en que sean exigibles por su perceptor. La exigibilidad viene determinada por la resolución administrativa del INSS que establece la liquidación de las cuotas. En este caso, al producirse la resolución en 2017, las cuotas deben imputarse a dicho ejercicio.
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