Doctrine by topic · DGT Observatory

Mandatory 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 8 rulings · 2014–2026

Current position

Contributions to the Special Agreement with the Social Security are deductible expenses in the determination of net employment income pursuant to Article 19.2 of Law 35/2006. Their mandatory nature derives from the fact that the agreement implies a situation assimilated to registration in the Social Security Regime. This treatment is maintained regardless of the taxpayer's taxation option.

The DGT's position has remained constant since 2014. Rulings repeatedly confirm that Special Agreement contributions are deductible expenses due to their mandatory nature. The latest rulings add that this situation is assimilated to registration in the Social Security Regime.

Turning points

  1. V0288-26

    Specifies that the mandatory nature of the contributions stems from a situation assimilated to registration in the Social Security Regime.

Analysis based on 8 of 8 rulings with a stated position. Updated 1 October 2026.

Rulings on this topic

8
V5307-26 28 Jul 2026

Premiums under special social agreement are deductible in IRPF

SG de Impuestos sobre la Renta de las Personas Físicas
convenio especialseguridad socialgastos deduciblesrendimiento neto del trabajocotizaciones obligatorias LIRPF — Ley 35/2006 del IRPF art. 19.2RIRPF — RD 439/2007, Reglamento del IRPF art. 67 bis
Affects CompanyExpat · Non-residentIndividual
V0288-26 9 Feb 2026

Social security special agreement payments are deductible in IRPF

SG de Impuestos sobre la Renta de las Personas Físicas
convenio especialseguridad socialgastos deduciblesrendimientos del trabajocotizaciones obligatorias LIRPF — Ley 35/2006 del IRPF art. 19.2Orden TAS/2865/2003
Affects CompanyExpat · Non-residentIndividual

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