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A taxpayer inquired whether monthly contributions to the Special Social Security Fund are deductible and if their retirement benefit is tax-exempt. The Directorate General for Taxes (DGT) ruled that these contributions are a deductible expense, but noted that the tax exemption for the benefit is no longer in effect under current regulations.
Cuestión planteada - Consideración como gasto deducible de las cuotas al Fondo Especial.
Las cotizaciones al Fondo Especial de la Seguridad Social se consideran gastos deducibles para la determinación del rendimiento neto del trabajo, al estar incluidas en el concepto de cotizaciones a la Seguridad Social del artículo 19.2.a) de la Ley del IRPF. Por otro lado, la exención de las prestaciones del Fondo Especial no se encuentra vigente en las leyes tributarias que regulan el IRPF.
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