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The taxpayer asks whether Social Security contributions can be deducted as an expense from employment income. The DGT rules that these contributions are not deductible from employment income; instead, they must be deducted when calculating the net income of an economic activity, provided the chosen estimation method allows it.
Question posed: Whether social security contributions paid may be deducted as deductible expenses from employment income.
RETA contributions are not considered deductible expenses from gross employment income. These contributions must be considered as deductible expenses for the calculation of the net income from economic activities, provided that the estimation method used by the taxpayer allows it.
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