Doctrine by topic · DGT Observatory

Social Security Contributions: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 49 rulings · 2014–2026

Current position

Social Security contributions, including those derived from special agreements, are deductible expenses from gross employment income. Their temporal allocation must be made in the tax period in which they become due, following the payment system (single payment or installments) chosen by the subscriber before the General Social Security Treasury. This allocation is independent of the training periods carried out.

The DGT maintains a consistent position regarding the deductibility of Social Security contributions as an expense to determine net employment income. The evolution focuses on the precision of temporal allocation, extending the criterion of due dates to the payment systems of special agreements (V0907-25 and V5364-26).

Turning points

  1. V0907-25

    Establishes that the allocation of contributions via special internship agreements is governed by the payment system chosen by the subscriber, regardless of the training periods.

Analysis based on 47 of 49 rulings with a stated position. Updated 19 September 2026.

Rulings on this topic

24
V5364-26 28 Jul 2026

Special agreement practice payments deductible in IRPF according to exigibility

SG de Impuestos sobre la Renta de las Personas Físicas
rendimiento neto del trabajogastos deduciblescotizaciones a la seguridad socialimputación temporalconvenio especial LIRPF — Ley 35/2006 del IRPF art. 14.1LIRPF — Ley 35/2006 del IRPF art. 19.1
Affects CompanyExpat · Non-residentIndividual
V1658-26 19 Jun 2026

Premiums under special agreement with Social Security deductible

SG de Impuestos sobre la Renta de las Personas Físicas
rendimiento neto del trabajogastos deduciblescotizaciones a la seguridad socialimputación temporalconvenio especial LIRPF — Ley 35/2006 del IRPF art. 14.1LIRPF — Ley 35/2006 del IRPF art. 19
Affects CompanyExpat · Non-residentIndividual
V1368-25 21 Jul 2025

Premiums for special social agreement deducted in year of exigibility

SG de Impuestos sobre la Renta de las Personas Físicas
rendimiento neto del trabajogastos deduciblescotizaciones a la seguridad socialimputación temporalexigibilidad LIRPF — Ley 35/2006 del IRPF art. 14.1LIRPF — Ley 35/2006 del IRPF art. 19
Affects CompanyExpat · Non-residentIndividual
V1360-25 21 Jul 2025

Special practice agreement payments are deductible in the year they become due

SG de Impuestos sobre la Renta de las Personas Físicas
rendimiento neto del trabajogastos deduciblescotizaciones a la seguridad socialimputación temporalexigibilidad LIRPF — Ley 35/2006 del IRPF art. 14.1LIRPF — Ley 35/2006 del IRPF art. 19.1
Affects CompanyExpat · Non-residentIndividual
V0907-25 26 May 2025

Special practice agreement payments deductible in year of exigibility

SG de Impuestos sobre la Renta de las Personas Físicas
rendimiento neto del trabajogastos deduciblescotizaciones a la seguridad socialimputación temporalexigibilidad LIRPF — Ley 35/2006 del IRPF art. 14.1LIRPF — Ley 35/2006 del IRPF art. 19.1
Affects CompanyExpat · Non-residentIndividual
V0902-25 26 May 2025

Social security contributions under practice agreements are deductible

SG de Impuestos sobre la Renta de las Personas Físicas
rendimiento neto del trabajogastos deduciblescotizaciones a la seguridad socialimputación temporalexigibilidad LIRPF — Ley 35/2006 del IRPF art. 14.1LIRPF — Ley 35/2006 del IRPF art. 19
Affects CompanyExpat · Non-residentIndividual
V0513-25 28 Mar 2025

Special agreement practice fees deductible in year of exigibility

SG de Impuestos sobre la Renta de las Personas Físicas
rendimiento neto del trabajogastos deduciblescotizaciones a la seguridad socialimputación temporalexigibilidad LIRPF — Ley 35/2006 del IRPF art. 14.1LIRPF — Ley 35/2006 del IRPF art. 19
Affects CompanyExpat · Non-residentIndividual
V0507-25 28 Mar 2025

Special practice agreement payments are deductible in income tax

SG de Impuestos sobre la Renta de las Personas Físicas
rendimiento neto del trabajogastos deduciblescotizaciones a la seguridad socialimputación temporalconvenio especial LIRPF — Ley 35/2006 del IRPF art. 14.1LIRPF — Ley 35/2006 del IRPF art. 19.2
Affects CompanyExpat · Non-residentIndividual
V0467-25 25 Mar 2025

Special agreement practice period payments are deductible in income tax

SG de Impuestos sobre la Renta de las Personas Físicas
rendimiento neto del trabajogastos deduciblesimputación temporalconvenio especialbase imponible general LIRPF — Ley 35/2006 del IRPF art. 14.1LIRPF — Ley 35/2006 del IRPF art. 19.2
Affects CompanyExpat · Non-residentIndividual
V2214-24 15 Oct 2024

Employment income must be declared at its gross amount accrued

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos íntegrosrendimiento netogastos deduciblescotizaciones a la seguridad socialtrabajo por cuenta ajena LIRPF — Ley 35/2006 del IRPF art. 17LIRPF — Ley 35/2006 del IRPF art. 18
Affects CompanyExpat · Non-residentIndividual

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