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A professional inquired whether RETA (Self-Employed Regime) contributions and payments to the Lawyers' Mutual Fund could be deducted from their Personal Income Tax. The Directorate General for Taxes (DGT) ruled that RETA contributions are deductible as expenses against employment or business income, and that mutual fund contributions are deductible as business expenses subject to specific limits.
Cuestión planteada Posibilidad de deducir como gasto en su declaración de IRPF-2023, las aportaciones a la Mutualidad de la Abogacía y las cuotas satisfechas al RETA, teniendo en cuenta el nuevo sistema de cotización para los autónomos introducido a partir de 1 de enero de 2023 por el Real Decreto-ley 13/2022.
Las cuotas del RETA, al ser una alta única por pluriactividad, pueden deducirse como gasto en el rendimiento neto del trabajo o en el de la actividad económica. Las aportaciones a mutualidades que actúan como alternativa al RETA son deducibles como gasto de la actividad en la parte que cubra contingencias de la Seguridad Social, con el límite de la cuota máxima por contingencias comunes. El exceso sobre este límite puede ser objeto de reducción en la base imponible según los requisitos de la Ley del IRPF.
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