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The consultant asks whether payments from a special agreement with Social Security for practice periods are deductible in their IRPF. The DGT responds that they are deductible and must be charged to the period in which they become due, depending on the payment system chosen.
Cuestión planteada 1º Si dichos pagos tienen la consideración de gasto fiscalmente deducible en su declaración de IRPF.
Las cotizaciones a la Seguridad Social por convenios especiales son gastos deducibles de los rendimientos del trabajo. Su imputación temporal debe realizarse en el periodo impositivo en que sean exigibles, de acuerdo con el sistema de abono (pago único o fraccionado) que el suscriptor haya elegido ante la Tesorería General de la Seguridad Social. Esta imputación es independiente de los periodos de formación realizados.
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