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A taxpayer inquired whether a payment of €6,812.59 for arrears owed to the INSS Special Fund should be deducted from their 2017 Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that such an expense must be attributed to the period in which the administrative resolution determines it becomes due.
Cuestión planteada Incidencia del referido ingreso en la liquidación del IRPF-2017.
Los gastos por cotizaciones a la Seguridad Social deben imputarse al periodo impositivo en que sean exigibles. En este caso, la exigibilidad viene determinada por la resolución administrativa del INSS que establece la liquidación de las cuotas, la cual se produjo en 2017.
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