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V2108-18 ·17 July 2018 ·consulta-vinculante Medium impact
Tax

RETA contributions are deductible as a business expense

A taxpayer operating a business under the simplified direct estimation regime has enquired whether RETA (Self-Employed Regime) contributions are deductible. The Directorate General for Taxes (DGT) has ruled that they are indeed a deductible expense.

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2018-07-17PublishedPublished 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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