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The consultant asks whether premiums paid in 2025 under a special agreement with Social Security can be deducted from their income tax return. The DGT confirms that yes, as these premiums are mandatory for the subscriber and are considered deductible expenses when calculating net earnings from employment.
Cuestión planteada Si procede incluir estos gastos como deducibles en la declaración de la renta del ejercicio 2025.
Las cotizaciones al convenio especial con la Seguridad Social se consideran gastos deducibles en la determinación del rendimiento neto del trabajo, según el artículo 19.2 de la Ley 35/2006. Esto se debe a que el convenio implica una situación asimilada al alta en el Régimen de la Seguridad Social y las cotizaciones son obligatorias para quienes lo suscriben. Este tratamiento es aplicable independientemente de si se opta por la tributación individual o conjunta.
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