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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.
Cuestión planteada Deducibilidad en el IRPF de las cuotas de la seguridad Social: de los rendimientos del trabajo (por las retribuciones como administrador) o de los rendimientos de la actividad económica.
Debido a la configuración de la pluriactividad en el RETA, que establece una alta única para varias actividades, el contribuyente puede decidir dónde incorporar la cuota. La deducibilidad puede realizarse tanto en la determinación del rendimiento neto del trabajo como en la del rendimiento neto de la actividad económica. Esto se fundamenta en que en ambos casos existe la obligación de cotizar al RETA.
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