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V2609-19 ·24 September 2019 ·consulta-vinculante Medium impact
Tax

Self-employed social security contributions are recorded when accrued, unless the cash basis is chosen

A self-employed individual inquired about when social security contributions should be declared following a labour inspection. The DGT ruled that expenses must be recorded when they accrue, regardless of when they are actually paid.

In 6 key points

How it affects those involved

This clarifies the timing of tax reporting for self-employed individuals, reinforcing the accrual principle for those under the direct estimation regime unless they have opted for the cash basis.

Lifecycle

2019-09-24PublishedPublished 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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