Deductibility of social security contributions for special internship agreements in Personal Income Tax

The Directorate General of Taxes (DGT) has clarified the tax treatment applicable to amounts paid through the subscription of special agreements to compute internship periods. This issue is relevant for individuals who opt for this mechanism to complete their grace periods or contribution periods.

What the DGT has resolved

The body has determined that Social Security contributions derived from a special internship agreement are considered deductible expenses from gross employment income. The criterion establishes that the temporal allocation of this expense must be made in the tax period in which the amounts become due.

It is important to highlight that the enforceability of these quotas will depend directly on the payment system selected by the interested party, whether through a single payment or in installments. Likewise, the DGT clarifies that this temporal allocation is independent of the training periods being computed through said agreement.

What it means for you

If you have subscribed to a special agreement to compute internship periods, the quotas paid do not constitute a non-deductible expense, but can instead reduce your IRPF taxable base. The key lies in the timing of the payment or enforceability:

• If you opt for a single payment, the expense will be fully deductible in the tax year in which said payment becomes due.
• If you opt for installment payments, the deduction will be distributed as the quotas become due in each corresponding tax year.

This criterion ensures that the expense is recognized at the moment the tax obligation to pay the quota arises, regardless of the nature of the internship period being recognized.

What you should do

Since the tax treatment depends on the chosen payment method, it is necessary to analyze how the choice of the payment system affects the annual tax burden. It is recommended to verify current regulations, specifically Law 35/2006 on IRPF and Order ISM/386/2024, to ensure that the allocation of the quotas is carried out correctly in the income tax return. Each particular situation must be analyzed to determine the impact of the enforceability of the quotas on the calculation of employment income.