Skip to content
Back to index
V1809-18 21 June 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Social Security contributions settled by administrative resolution are attributed to the period in which they become due

A taxpayer inquired whether the payment of overdue Social Security contributions required to access benefits should be included in their 2017 Personal Income Tax (IRPF) return. The Directorate General of Taxes (DGT) ruled that such expenses are attributed to the period in which they become due according to the administrative resolution.

The question raised

Impact of the aforementioned income on the settlement of the Personal Income Tax (IRPF) for the 2017 tax year.

The DGT's ruling

Social Security contribution expenses are considered deductible earned income from employment. Their temporal allocation must follow the general rule of being allocated to the tax period in which they become due to the recipient. In this case, the due date is determined by the administrative resolution of the INSS which establishes the settlement of the contributions.

Book your free first meeting