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V1877-20 ·10 June 2020 ·consulta-vinculante Medium impact
Tax

Deferred RETA contributions must be attributed to the relevant tax year, not the year of payment

A taxpayer inquired which tax year should be used to declare RETA (Self-Employed Regime) contributions that were deferred following an ex officio payment. The Directorate General for Taxes (DGT) ruled that these must be attributed to the tax periods to which the contributions actually belong, rather than the years in which the instalment payments are made.

In 6 key points

How it affects those involved

This ruling clarifies the timing of tax deductions for self-employed individuals, ensuring that deferred social security contributions are recorded in the correct fiscal year to maintain consistency with the period of activity.

Lifecycle

2020-06-10PublishedPublished 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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