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MEDIUM
FISCAL

Contributions paid by a company to a partner are deemed species or cash remuneration and must be included in Form 190

V2121-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2121-25
Published
11 Nov 2025

Summary

The DGT confirms that RETA contributions paid by a company on behalf of a partner constitute species or cash remuneration and must be included in the total remuneration for retention purposes, although they subsequently reduce the retention base.

In 6 key points

Lifecycle

2025-11-11PublishedPublished 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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