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A self-employed individual inquired whether payments made under a special agreement with the Social Security system to account for previous training periods are deductible. The Directorate General for Taxes (DGT) ruled that these are indeed deductible expenses from employment income.
Cuestión planteada Si dichos pagos tienen la consideración de gasto fiscalmente deducible en su declaración de IRPF.
Las cotizaciones a la Seguridad Social son gastos deducibles de los rendimientos íntegros del trabajo. Su imputación temporal depende de cuándo sean exigibles, según el sistema de abono elegido en el convenio. Estos rendimientos se integran y compensan en la base imponible general. Los rendimientos del trabajo pueden resultar negativos si las cuotas abonadas superan los ingresos íntegros.
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