▲ 4 r/Spanishtaxes
Modelo 151 (Ley Beckham): are Social Security contributions deductible from the tax base?
I'm filing my Modelo 151 for 2025 (first year under Ley Beckham) and can't find a definitive answer on whether mandatory SS contributions are deductible from the taxable base. Found sources both saying one thing and the other. DGT Binding Ruling V1112-2025 suggests they're NOT deductible, but I've also found sources (Gestoría eMadrid, Entramites) claiming they are.
Has anyone here actually deducted SS contributions in their Modelo 151 in previous years?
Did AEAT ever flag it or send any correction/penalty?
u/Federal-Orchid-9855 — 7 days ago