Skip to content
Back to index
V2311-14 8 September 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Contributions to special training agreements are deductible as employment income expenses

A taxpayer inquired about the Personal Income Tax (IRPF) treatment of amounts paid under a special agreement with the Social Security to account for training periods. The Directorate General for Taxes (DGT) ruled that these contributions are deductible and are allocated according to the chosen payment method.

The question raised

Tax treatment under Personal Income Tax of the amount paid under the agreement.

The DGT's ruling

Social Security contributions under this special agreement are considered a deductible expense from gross employment income. Their temporal allocation must be made in the tax period in which they become due, which will depend on the payment system chosen (single or installment payment) by the subscriber. This allocation is independent of the training periods completed.

Book your free first meeting