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A sole director of a limited company has enquired whether they can deduct their self-employed social security contributions from their income tax return. The Directorate General for Taxes (DGT) has ruled that, because these duties constitute administrative functions, the income is classified as employment income, making the contributions deductible.
Cuestión planteada Deducibilidad de las cuotas abonadas a la Seguridad Social en el Régimen de Autónomos.
Las funciones de administración en una entidad mercantil se califican como rendimientos derivados del trabajo según el artículo 17.2.e) de la Ley 35/2006. Por tanto, las cotizaciones al Régimen de Autónomos son un gasto deducible para determinar el rendimiento neto del trabajo, de acuerdo con el artículo 19.1 y 19.2.a) de la misma ley. Esta deducibilidad es posible incluso si el rendimiento resulta negativo y aplica tanto para la tributación individual como para la conjunta.
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