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An employee inquired whether payments made to fund a special agreement with the Social Security following a collective redundancy are tax-deductible. The Directorate General for Taxes (DGT) ruled that only the contributions paid directly by the employee are deductible as an expense.
Cuestión planteada Deducibilidad fiscal de los importes del coste del convenio con la Seguridad Social.
Las cotizaciones al convenio especial que corresponden exclusivamente al empresario no tienen incidencia en el IRPF del trabajador, ni como ingreso ni como gasto. Sin embargo, el trabajador puede computar como gasto deducible el importe que pague directamente de acuerdo con el artículo 19.2 a) de la LIRPF. En el caso planteado, el consultante podrá deducir la cantidad que paga adicionalmente al coste del convenio.
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