Skip to content
Back to index
V0577-23 10 March 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pluriactividad

Choice of deductibility for RETA contributions as employment income or business activity expenses

A corporate freelancer who also carries out an economic activity under the direct estimation method asks where they can deduct their Social Security contributions. The DGT rules that, due to multi-activity status and a single RETA contribution, the taxpayer may choose to include them in either net employment income or net business activity income.

The question raised

Deductibility in the IRPF of Social Security contributions: from employment income (due to remuneration as an administrator) or from income from economic activity.

The DGT's ruling

Due to the configuration of multi-activity status in the RETA, which establishes a single fee for several activities, the taxpayer may decide where to incorporate the contribution. Deductibility may be applied either in the determination of net income from employment or in that of net income from economic activity. This is based on the fact that in both cases there is an obligation to contribute to the RETA.

Book your free first meeting