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V2224-15 16 July 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Contributions to a special agreement with the Social Security paid by the company constitute earned income

An employee asks whether the contributions to a special agreement with the Social Security assumed by their company are deductible. The DGT responds that such contributions constitute income in kind, but are also deductible expenses.

The question raised

Deduction of contributions to the Special Agreement with the Social Security for the determination of net earned income.

The DGT's ruling

The contributions to the Special Agreement paid by the company constitute income in kind pursuant to Article 17.1 of the LIRPF. Notwithstanding, these contributions are included among the deductible expenses for determining net earned income, in accordance with Article 19.2.a) of the same law.

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