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An unemployed taxpayer has enquired about the tax treatment of contributions paid through a special agreement with the Social Security system. The Directorate General for Taxes (DGT) has ruled that these contributions are deductible expenses from employment income.
Issue raised: Tax treatment under Personal Income Tax of the amount paid under the agreement.
Contributions to the special social security agreement are considered deductible expenses for determining net employment income, pursuant to Article 19.2 of Law 35/2006. This income may be negative if the paid quotas exceed the total gross income obtained. In the event of a negative general taxable base, it may be offset against positive general taxable bases from the following four years.
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