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An administrator has enquired whether the company's payment of her self-employed social security contributions (RETA) constitutes a benefit in kind. The Directorate-General for Taxes (DGT) has ruled that it does indeed constitute a benefit in kind and that the timing of the tax imputation occurs when the contributions become due.
Cuestión planteada Consideración del pago de las cuotas como retribución en especie e imputación temporal.
El pago de las cuotas del RETA por parte de la sociedad al administrador constituye una retribución del trabajo en especie. Estas cuotas son deducibles como gasto para determinar los rendimientos netos del trabajo. La imputación temporal de dichas cuotas se realiza en el período impositivo en que sean exigibles, no en el del diferimiento del pago.
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