Doctrine by topic · DGT Observatory

Special Social Security Regime: 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 20 rulings · 2015–2026

Current position

Professionals not included in the RETA (Special Regime for Self-Employed Workers) who contribute to alternative mutual societies may deduct such amounts as an expense, provided they cover contingencies handled by the Social Security. This deduction is limited to the maximum contribution for common contingencies established for each fiscal year. The expense must be duly justified by an invoice or substitute document and recorded in the accounting records.

The DGT's position remains stable regarding the deductibility of contributions to alternative mutual societies, limiting it to the maximum contribution for common contingencies. The most recent rulings have specified the requirements for documentary justification and accounting records for said expense.

Turning points

  1. V1419-22

    Establishes that amounts paid to alternative mutual societies are a deductible expense, limiting the deduction to the portion covering contingencies handled by the Social Security and subject to the cap of the maximum contribution for common contingencies.

  2. V1650-26

    Adds the requirement that the expense must be justified by an invoice or substitute document and recorded in the accounting records for its deductibility.

Analysis based on 20 of 20 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

20
V1650-26 18 Jun 2026

Contributions to alternative mutualities deductible under conditions

SG de Impuestos sobre la Renta de las Personas Físicas
actividad económicamutualidad de previsión socialgasto deducibleestimación directacontingencias comunes LIRPF — Ley 35/2006 del IRPF art. 28LIRPF — Ley 35/2006 del IRPF art. 30.2
Affects CompanyExpat · Non-residentIndividual
V2121-23 19 Jul 2023

Professionals' remuneration may be economic activity income if conditions are met

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos de actividades económicasrendimientos del trabajosocio profesionalvalor normal de mercadoprestación de servicios LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 27.1
Affects CompanyExpat · Non-residentIndividual
V0274-21 17 Feb 2021

Professionals' services to their professional societies may constitute economic income

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos de actividades económicasrendimientos del trabajosociedades profesionalesrégimen especial de la seguridad socialvalor normal de mercado LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 27.1
Affects CompanyExpat · Non-residentIndividual
V4002-16 21 Sept 2016

Services of partners in practice societies deemed as earnings from work for income tax

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajorendimientos de actividades económicassocios profesionalesrégimen especial de la seguridad socialsujeción al iva LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 17.2.e
Affects CompanyExpat · Non-residentIndividual

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