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An administrator has requested clarification on the taxation of RETA (Special Regime for Self-Employed Workers) contributions paid by a company on their behalf via deferred payment. The Directorate General for Taxes (DGT) has ruled that these contributions constitute benefits in kind and must be attributed to the period in which they become due.
Cuestión planteada Consideración del pago de las cuotas como retribución en especie e imputación temporal
Las cuotas del RETA satisfechas por la sociedad a los socios se consideran retribución del trabajo en especie. Estas cuotas son deducibles como cotizaciones obligatorias a la Seguridad Social. La imputación temporal de las cuotas diferidas se realiza en el periodo impositivo de su liquidación y no en el de su diferimiento.
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