Doctrine by topic · DGT Observatory

Foreign Social Security: 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 9 rulings · 2015–2024

Current position

References to Social Security in IRPF (Personal Income Tax) regulations extend to analogous or equivalent public social protection systems in other States. Mandatory contributions to these foreign systems are deductible expenses if they are linked to employment income. Likewise, registration in these systems allows access to deductions such as those for large families or maternity, provided that the requirements of Spanish regulations are met.

The DGT's position remains constant in its interpretation that equivalent foreign social protection systems receive the same treatment as the Spanish Social Security. Throughout the rulings, the applicability of this concept has been reaffirmed both for the deduction of contributions and for access to maternity or large family deductions.

Turning points

  1. V0723-20

    Establishes that references to Social Security in the IRPF must be understood as equivalent foreign public systems to allow the deduction of contributions.

Analysis based on 8 of 9 rulings with a stated position. Updated 29 September 2026.

Rulings on this topic

9
V2645-23 29 Sept 2023

Exemption for foreign work applies to Spanish tax residents

SG de Impuestos sobre la Renta de las Personas Físicas
exención por trabajos en el extranjeroresidencia fiscalrendimientos del trabajogastos deduciblesseguridad social extranjera LIRPF — Ley 35/2006 del IRPF art. 7.pLIRPF — Ley 35/2006 del IRPF art. 9
Affects CompanyExpat · Non-residentIndividual
V0358-23 21 Feb 2023

US health payments may be deductible IRPF expenses if linked to declared work

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajogastos deduciblesseguridad social extranjerarendimiento netoresidencia fiscal LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 19.1
Affects CompanyExpat · Non-residentIndividual

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