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V0566-23 ·10 March 2023 ·consulta-vinculante Medium impact
Tax

Single RETA contribution can be deducted as an expense from employment income or economic activity

A taxpayer acting as both a director and an agricultural worker under the objective estimation method inquired about where to apply their RETA contribution. The DGT ruled that, as it is a single contribution due to multi-activity, the taxpayer may choose to deduct it from either employment income or economic activity.

In 6 key points

How it affects those involved

This provides taxpayers with flexibility in tax planning, allowing them to optimise their tax burden by choosing the most advantageous category for the deduction of social security contributions.

Lifecycle

2023-03-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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