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V1011-25 ·16 June 2025 ·consulta-vinculante Low impact
Tax

Contributions to mutualities deductible as business expenses up to RETA common risk limit

An independent lawyer inquiring about the deductibility of mutualities contributions is advised that such contributions are deductible as business expenses up to the RETA common risk quota limit.

In 6 key points

How it affects those involved

Independent professionals can deduct mutualities contributions as business expenses, subject to the RETA common risk cap.

Lifecycle

2025-06-16PublishedPublished 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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