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V1187-22 ·26 May 2022 ·consulta-vinculante Medium impact
Tax

RETA social security contributions are not deductible from employment income when taxed under the objective estimation method

The inquirer asks whether social security contributions paid for their self-employed activity can be deducted as an expense from their employment income. The Directorate General for Taxes (DGT) responds that, when using the objective estimation method, actual expenses are not taken into account and therefore such contributions cannot be deducted from employment income.

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2022-05-26PublishedPublished 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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