Skip to content
Back to index
V3047-18 28 November 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · convenio especial

Contributions under a Special Agreement with the Social Security are deductible from employment income

A query is made as to whether contributions made through a Special Agreement with the Social Security may be deducted for Personal Income Tax (IRPF) purposes. The DGT responds that they are indeed deductible expenses from employment income.

The question raised

The tax treatment to be applied to the contributions made to the Social Security under the signed Special Agreement.

The DGT's ruling

Contributions to the Special Agreement with the Social Security are treated as tax-deductible expenses from employment income. This is applicable both in individual tax returns, where they may generate negative income if the contributions exceed the income, and in joint taxation.

Book your free first meeting