Skip to content
V1527-22 ·27 June 2022 ·consulta-vinculante Medium impact
Tax

RETA contributions from one year cannot be deducted in the following year; instead, the corresponding year must be amended

A self-employed individual asked whether they could deduct 2021 flat-rate RETA contributions that were omitted from their 2020 tax return. The Directorate-General for Taxes (DGT) ruled that expenses must be attributed to the period in which they accrue and that, to include them, the 2020 tax return must be amended.

In 6 key points

How it affects those involved

This ruling clarifies that taxpayers cannot defer the deduction of social security contributions to a subsequent tax year, necessitating the amendment of previous returns to ensure correct temporal attribution.

Lifecycle

2022-06-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact