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A taxpayer inquired whether a single payment made under a special agreement to count periods of vocational training is deductible. The Directorate General for Taxes (DGT) ruled that it is a deductible expense against employment income.
Cuestión planteada - Si dicho pago tiene la consideración de gasto fiscalmente deducible en su declaración de IRPF.
Las cotizaciones a la Seguridad Social son gastos deducibles de los rendimientos íntegros del trabajo, independientemente de si se abonan mensualmente o en un pago único. Estos gastos deben imputarse al periodo impositivo en que sean exigibles, lo que en este caso corresponde al año en que se suscribe el convenio si se opta por el pago único. Por tanto, la totalidad de la cantidad abonada se imputará al ejercicio en que se realice dicho pago.
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