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V1606-24 ·3 July 2024 ·consulta-vinculante Medium impact
Tax

The 9% solidarity contribution is not deductible under the IRPF objective estimation regime

A professional combining a retirement pension with self-employment activity has asked whether their 9% solidarity contribution is a deductible expense. The DGT has ruled that, under the objective estimation regime, expenses cannot be expressly deducted except for depreciation.

In 6 key points

How it affects those involved

This ruling clarifies that self-employed individuals under the objective estimation regime (módulos) cannot deduct specific social security contributions, as their net income is calculated based on fixed modules rather than actual expenses.

Lifecycle

2024-07-03PublishedPublished 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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