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V3130-20 ·20 October 2020 ·consulta-vinculante Medium impact
Tax

Las cuotas del RETA exentas por medidas COVID-19 no constituyen renta del IRPF ni gasto deducible

Un socio-administrador consulta si la exención de sus cuotas de autónomo por medidas extraordinarias debe tributar en su IRPF. La DGT responde que, al no existir obligación de cotizar, estas cuantías no son renta ni gasto.

Lifecycle

2020-10-20PublishedPublished 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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