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A query was raised regarding whether self-employed contributions can be deducted during a period when business activity was suspended pending retirement. The Directorate General for Taxes (DGT) ruled that since no activity was being carried out, these expenses are not deductible.
Cuestión planteada Si puede deducir los gastos derivados de las citadas cuotas del régimen de autónomos en el período que la actividad ha permanecido cerrada hasta el momento de la jubilación.
La deducibilidad de los gastos está condicionada por el principio de su correlación con los ingresos. Los gastos solo son deducibles si se acredita que se han ocasionado en el ejercicio de la actividad. Al haber cesado la actividad por decisión personal, no se pueden deducir las cuotas del régimen de autónomos de la Seguridad Social.
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