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A self-employed individual performing seasonal work has enquired whether contributions made under a special agreement with the Social Security are deductible. The Directorate General for Taxes (DGT) has ruled that, as these contributions are paid during periods of inactivity, they are considered deductible expenses for employment income.
Cuestión planteada Tratamiento fiscal de las cuotas que abona al convenio especial con la Seguridad Social.
Las cotizaciones por convenio especial con la Seguridad Social se consideran gastos deducibles de los rendimientos del trabajo según el artículo 19.2 a) de la LIRPF. Esto se debe a que se realizan en periodos sin actividad económica y las cotizaciones generarán futuras pensiones. El contribuyente puede obtener un rendimiento neto negativo si sus ingresos del trabajo no superan las cuotas abonadas.
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