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A lawyer enquired whether contributions to the General Mutual Society of the Legal Profession were deductible as an expense of their economic activity. The DGT ruled that they are deductible as an expense up to the limit of the maximum contribution for common contingencies under the RETA, and any excess may qualify as a reduction in taxable income subject to certain requirements.
Cuestión planteada 1. Posibilidad de deducir como gasto de la actividad económica las aportaciones realizadas a la mutualidad.
Las aportaciones a mutualidades de previsión social que actúen como alternativa al RETA son gasto deducible de la actividad en la parte que cubra contingencias atendidas por la Seguridad Social, con el límite de la cuota máxima por contingencias comunes del RETA. Las cantidades que superen dicho límite pueden ser objeto de reducción en la base imponible si cumplen los requisitos del artículo 51.2.a) de la LIRPF. Las prestaciones derivadas de estos contratos tributarán como rendimientos del trabajo en la parte que exceda de las aportaciones que no pudieron ser objeto de reducción o minoración.
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