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A query was raised regarding whether RETA (Self-Employed Regime) contributions paid while receiving inactivity benefits constitute business expenses and their legal nature. The DGT ruled that the benefit is classified as employment income and that the contributions are deductible expenses under the direct estimation regime, although they do not affect calculations under the objective estimation regime.
This clarification confirms the tax deductibility of social security contributions for self-employed individuals during periods of inactivity, provided they are under the direct estimation regime, while distinguishing them from the objective estimation regime.
The tax team reviews your specific situation.
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