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An employee inquired whether the cost of a special social security agreement paid by their employer following a collective redundancy was tax-deductible. The Directorate General for Taxes (DGT) ruled that if the obligation to contribute lies with the employer, it has no impact on the employee's Personal Income Tax (IRPF).
Cuestión planteada Deducibilidad fiscal de los importes del coste del convenio con la Seguridad Social ingresados en los ejercicios 2015, 2016 y 2017.
Las cotizaciones al convenio especial que corresponden al empresario no computan como ingresos ni como gastos deducibles para el trabajador. Si el empresario paga las cuotas, el trabajador no puede deducirlas, pero tampoco se consideran rendimiento íntegro. Si el trabajador realiza el pago de dichas cotizaciones, entonces sí podrá computar el gasto deducible según el artículo 19.2 a) de la LIRPF.
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