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V0874-25 ·22 May 2025 ·consulta-vinculante Low impact
Tax

Regularisation of RETA quotas must be imputed to the exercise in which it is carried out

A self-employed person asks which fiscal year to assign a payment for the regularisation of RETA quotas from 2023 made in 2025. The DGT responds that the adjustment must be applied in the year in which the regularisation takes place.

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2025-05-22PublishedPublished 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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