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A self-employed professional has enquired whether contributions to a social security mutual fund are deductible as a business expense and whether any excess can reduce their taxable base. The Directorate General for Taxes (DGT) has ruled that these are deductible up to the limit of the maximum RETA contribution for common contingencies, and that any excess may reduce the taxable base subject to statutory limits.
Cuestión planteada Posibilidad de deducir como gasto de la actividad económica las aportaciones realizadas a dicha mutualidad. Si es así, posibilidad aplicar reducción en la base imponible por el exceso de aportaciones no deducibles.
Las aportaciones a mutualidades de previsión social de profesionales no integrados en el RETA son gasto deducible en la medida que cubran contingencias atendidas por dicho régimen, con el límite de la cuota máxima por contingencias comunes establecida en cada ejercicio. Las cantidades que excedan dicho límite pueden ser objeto de reducción en la base imponible del IRPF, siempre que cubran las contingencias previstas en la ley y respetando los límites de reducción de los artículos 50 y 52 de la LIRPF.
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