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V2889-20 23 September 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimiento neto del trabajo

Social Security special agreement contributions are deductible when they become due

A query was raised regarding when expenses for contributions to a special agreement with the Social Security, paid via instalment, should be recognised. The DGT ruled that these expenses must be attributed to the tax period in which they become due according to the chosen payment method.

The question raised

Temporal allocation of the expense for contributions to the special agreement with Social Security.

The DGT's ruling

Social Security contributions are deductible expenses from gross employment income. Their temporal allocation must follow the general rule of being allocated to the tax period in which they become due. In the case of special agreements, the due date corresponds to the payment system chosen by the subscriber in their commitment to installment payments with the General Social Security Treasury.

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